Robert T. Danforth

Publications

SSRN Publications

W&L Scholarly Commons (Available PDFs)

Books, including monographs and treatises

Robert T. Danforth & Brant J. Hellwig, Estate and Gift Taxation (LexiNexis 2011).

Federal Income Taxation of Trusts and Estates, 3rd Ed., (Carolina Academic Press 2008). (with Robert T. Danforth & Mark Archer)

Book Chapters

Jointly Owned Property, in Estate Planning Strategies: A Lawyer's Guide to Retirement and Lifetime Planning 271 (Jay A. Soled ed., American Bar Assocation 2002).

Law Review Articles and other scholarly publications

General Powers, Creditors' Rights, and the Uniform Trust Code, 32 Est., Gifts & Tr. J. 77 (2007). (Available at:  Proquest)

The Basics of Actuarial Valuations, 32 Est., Gifts & Tr. J. 185 (2007). (Available at: Proquest)

The Use of Grantor Trusts in Estate Planning, 31 Est., Gifts & Tr. J. 103(2006). (Available at: ProQuest)

A Primer on Income Taxation of Life Insurance, 31 Est., Gifts & Tr. J. 157 (2006). (Available at: ProQuest)

Article Five of the UTC and the Future of Creditors' Rights in Trust, 27 Cardozo L. Rev. 2551 (2006). (Available at: Lexis; Westlaw)

A Trustee's Duty to Diversify and the Problem of Inception Assets, 31 Est., Gifts & Tr. J. 195(2006). (Available at: Proquest)

Section 2702 and the Completed-Transfer Doctrine, 30 Tax Mgmt. Est., Gifts & Tr. J. 98 (2005). (Available at: ProQuest)

The Interplay of Kenan v. Comr. and Section 633(a)(1) 30 Tax Mgmt.Est., Gifts & Tr. J. 139 (2005). (Available at: ProQuest)

Allocation of Capital Gains to DNI under Section 643, 30 Est., Gifts & Tr. J. 242 (2005). (Available at: ProQuest)

Strategic Termination of Joint Ownership Arrangements, 30 Tax Mgmt. Est., Gifts & Tr. J. 185 (2005). (Available at: ProQuest)

Family Holding Companies and Section 2036, 30 Tax Mgmt. Est., Gifts & Est. J. 278 (2005). (Available at: ProQuest)

Understanding Article Five of the UTC, 30 Tax Mgmt. Est., Gifts & Tr. J. 334 (2005). (Available at: ProQuest)

The Virginia Uniform Trust Code, 40 U. Rich. L. Rev. 325 (2005) (Annual Survey of Virginia Law). (with Robert T. Danforth and John E. Donaldson) (Available at: Lexis; Westlaw)

A Tribute to Edward O. Henneman, 62 Wash.& Lee L. Rev. 1423 (2005). (Available at: Lexis; Westlaw)

Taxation of Jointly Owned Property, Tax Mgmt. Est., Gifts, Tr. Portfolio (BNA) No. 823-2d (2004).

The Tax Consequences of Gratuitious Bargain Sales, 29 Tax Mgmt. Est., Gifts & Tr. J. 115 (2004). (Available at: ProQuest)

A Tax Apportionment Checklist, 29 Tax Mgmt. Est., Gifts & Tr. J. 202 (2004). (Available at: ProQuest)

The Role of Federalism in Administering a National System of Taxation, 57 Tax Lawy. 625 (2004). (Available at: Lexis; Westlaw)

A Primer on Creditors' Rights in Trusts, 29 Tax Mgmt. Est., Gifts & Tr. J. 251 (2004). (Available at: ProQuest)

Planning for the Section 643(e)(3) Election, 29 Tax Mgmt. Est., Gifts & Tr. J. 165 (2004). (Available at: ProQuest)

GST Tax Computation, Payment, and Apportionment, 29 Tax Mgmt. Est., Gifts & Tr. J. 82 (2004). (Available at: ProQuest)

Rethinking the Law of Creditors' Rights in Trusts, 53 Hastings L.J. 287 (2002). (Available at: Hein-Online; Lexis; Westlaw)

Transfer Tax Payment and Apportionment, Tax Mgmt. Est., Gifts, Tr. Portfolio (BNA) No. 838 (2001). (with Robert T. Danforth and Jeffrey N. Pennell)

A Proposal for Integrating the Income and Transfer Taxation of Trusts, 18 Va. Tax Rev. 545 (1999). (Available at: Lexis; Westlaw)

Toward a Practical Estate-Tax Exclusion for Family-Run Businesses: Analysis of Section 2033A and Proposal for Reform, 32 Real Prop., Prob. & Tr. J. 571 (1998). (with Robert T. Danforth and Eric D. Chason) (Available at: Lexis)

Taxation of Jointly Owned Property, Tax Mgmt. Est., Gifts, Tr. Portfolio (BNA) No. 823 (1998).

The Proper Role of the Estate and Gift Taxation of Closely Held Businesses, 32 Real Prop., Prob. & Tr. J. 103 (1997). (with Robert T. Danforth and Eric D. Chason) (Available at: Lexis; ProQuest)

Estate Planning Implications of a Surviving Spouse's Elective Share Rights, 22 Tax Mgmt. Est., Gifts & Tr. J. 235 (1997); 38 Tax Mgmt. Memorandum 315 (1997). (Available at: ProQuest)