Simplifying and Rationalizing the Federal Income Tax Law Applicable to Transfers in Divorce

Deborah A Geier

Simplifying and Rationalizing the Federal Income Tax Law Applicable to Transfers in Divorce

Deborah A Geier

Research output: Contribution to journal › Article › peer-review

Abstract

This 2002 article explores the tax consequences of transfers in divorce and suggests how the tax consequences can be both simplified and rationalized. This article was written as an "Academic Adviser" to the Joint Committee on Taxation in connection with a study mandated by Congress on the overall state of the Federal tax system (June 2000 through April 2001) and was first published at JOINT COMMITTEE ON TAXATION, STUDY OF THE OVERALL STATE OF THE FEDERAL TAX SYSTEM AND RECOMMENDATIONS FOR SIMPLIFICATION JCS-3-01, VOLUME III (ACADEMIC PAPERS), April, 2001, at 19.

Original language	American English
Journal	The Tax Lawyer
State	Published - Jan 1 2002

Keywords

divorce
property settlement
individual income taxation

Disciplines

Family Law
Taxation-Federal
Tax Law

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Simplifying and Rationalizing the Federal Income Tax Law ApplicabFinal published version, 7.28 MBLicense: CC BY

Cite this

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note = "Deborah A. Geier, Simplifying and Rationalizing the Federal Income Tax Law Applicable to Transfers in Divorce, 55 The Tax Lawyer 363 (Winter 2002)",

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AB - This 2002 article explores the tax consequences of transfers in divorce and suggests how the tax consequences can be both simplified and rationalized. This article was written as an "Academic Adviser" to the Joint Committee on Taxation in connection with a study mandated by Congress on the overall state of the Federal tax system (June 2000 through April 2001) and was first published at JOINT COMMITTEE ON TAXATION, STUDY OF THE OVERALL STATE OF THE FEDERAL TAX SYSTEM AND RECOMMENDATIONS FOR SIMPLIFICATION JCS-3-01, VOLUME III (ACADEMIC PAPERS), April, 2001, at 19.

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Simplifying and Rationalizing the Federal Income Tax Law Applicable to Transfers in Divorce

Abstract

Keywords

Disciplines

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