About | HeinOnline Law Journal Library | HeinOnline Law Journal Library | HeinOnline

LOG IN
LOG IN


58 Volume 1 Major Tax Plan. 16-1 (2006)
Desperate Spouses: What Every Tax Practitioner Needs to Know about Fraudulent Conveyances and State's Property Rights to Protect the Innocent Spouse

handle is hein.journals/majtxpl58 and id is 433 raw text is: CHAPTER 16 DESPERATE SPOUSES - WHAT EVERY TAX PRACTITIONER NEEDS TO KNOW ABOUT FRAUDULENT CONVEYANCES AND STATE'S PROPERTY RIGHTS TO PROTECT THE INNOCENT SPOUSE DAVID L RICE WILLIAM NORMAN MITCHELL JACOBS Synopsis 1 1600 INTRODUCTION 1 1601 ETHICAL CONSIDERATIONS AND TREASURY CIRCULAR 230 1 1602 TRANSFERS BETWEEN SPOUSES AND DOMESTIC PARTNERS 1 1602.1 Domestic Partnerships 111602.2 Transfers During Marriage 1 1602.3 Transfers As Part of Dissolution ¶ 1603 FEDERAL TAX LIEN VS. STATE PROPERTY LAW 1 1603.1 Community Property 1 1603.2 Separate Property 1 1603.3 Tenancy in Common 11 1603.4 Joint Tenancy 16-1