The federal gift and estate tax consequences of transfers of community property

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dc.contributor.advisorHoffman, William H., Jr.
dc.contributor.committeeMemberPratt, James W.
dc.contributor.committeeMemberShepard, Ira B.
dc.creatorJones, Sally Morrow
dc.date.accessioned2022-08-31T20:04:11Z
dc.date.available2022-08-31T20:04:11Z
dc.date.copyright1978-10
dc.date.issued1978
dc.description.abstractEight states, Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas and Washington, have a community property system of law. Under this system, all property acquired during marriage is owned in equal, vested shares by husband and wife. The other forty-two states operate under the common law system which provides that property is owned on an individual basis, regardless of marital status. The federal tax laws applying to all United States citizens and residents have basically been designed from the perspective of this latter system. Therefore, the interaction between the federal tax law and community property law may produce tax consequences which are inconsistent with the original purpose and intent of Congress. The purpose of the dissertation is to provide a detailed analysis of the relationship of the community property law system to the federal estate and gift tax statutes. The paper will focus on the various problem areas in which the tax consequences of the interaction of the two systems are inequitable, unreasonable or theoretically unsound. Recommendations for specific tax reform legislation in these areas will then be developed. Because this dissertation is an exercise in legal research, original source material will consist of federal and state statutory law, federal and state judicial decisions, and Treasury regulations and rulings interpreting the correct application of federal tax law.
dc.description.departmentBusiness, C. T. Bauer College of
dc.format.digitalOriginreformatted digital
dc.format.mimetypeapplication/pdf
dc.identifier.other4328664
dc.identifier.urihttps://hdl.handle.net/10657/10939
dc.language.isoen
dc.rightsThis item is protected by copyright but is made available here under a claim of fair use (17 U.S.C. Section 107) for non-profit research and educational purposes. Users of this work assume the responsibility for determining copyright status prior to reusing, publishing, or reproducing this item for purposes other than what is allowed by fair use or other copyright exemptions. Any reuse of this item in excess of fair use or other copyright exemptions requires express permission of the copyright holder.
dc.subjectInheritance and transfer tax--Law and legislation--United States.
dc.subjectGifts--Taxation--Law and legislation--United States.
dc.titleThe federal gift and estate tax consequences of transfers of community property
dc.type.dcmiText
dc.type.genreThesis
dcterms.accessRightsThe full text of this item is not available at this time because it contains documents that are presumed to be under copyright and are accessible only to users who have an active CougarNet ID. This item will continue to be made available through interlibrary loan.
thesis.degree.collegeCollege of Business Administration
thesis.degree.departmentBusiness Administration, College of
thesis.degree.disciplineBusiness Administration
thesis.degree.grantorUniversity of Houston
thesis.degree.levelDoctoral
thesis.degree.nameDoctor of Philosophy

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