Charles L. B. Lowndes

Publications

• Tax Consequences of Limitations Upon the Exercise of Powers
  15 DUKE L.J. 959 (1966) · Duke Law Journal · 1966
• Identification of Property Subject to the Federal Estate Tax
  65 MICH. L. REV. 105 (1966) · Michigan Law Review · 1966
• Common Sense Correlation of the Estate and Gift Taxes
  17 FLA. L. REV. 507 (1965) · Florida Law Review · 1965
• An Introduction to the Federal Estate and Gift Taxes
  44 N. C. L. REV. 1 (1965) · North Carolina Law Review · 1965
• The Revenue Act of 1964: A Critical Analysis
  13 DUKE L.J. 667 (1964) · Duke Law Journal · 1964
• Some Doubts about the Use of Trusts to Avoid the Estate Tax
  47 MINN. L. REV. 31 (1962) · Minnesota Law Review · 1962
• Income Tax Aspects of Tax Planning for Estates
  10 DUKE L.J. (1961) · Duke Law Journal · 1961
• Tax Advantages of Charitable Gifts
  46 VA. L. REV. 394 (1960) · Virginia Law Review · 1960
• Federal Taxation and the Supreme Court
  1960 SUP. CT. REV. (1960) · Supreme Court Review · 1960

• A Brief Introduction to the Federal Income Tax
  8 DUKE L.J. 1 (1959) · Duke Law Journal · 1959
• Tax Planning for Estates Under the New Estate and Gift Tax Regulations
  8 DUKE L.J. 182 (1959) · Duke Law Journal · 1959
• A Practical Program for Reforming the Federal Estate Tax
  5 VILL. L. REV. (1959) · Villanova Law Review (1956 - ) · 1959
• Cutting the Strings on Inter Vivos Transfers in Contemplation of Death
  43 MINN. L. REV. 57 (1958) · Minnesota Law Review · 1958
• Federal Estate and Gift Taxes
  9 STAN. L. REV. 633 (1957) · Stanford Law Review · 1957
• Review Article
  67 YALE L.J. 173 (1957) · Yale Law Journal · 1957
• Taxing the Income of the Close Corporation
  18 LAW & CONTEMP. PROBS. 558 (1953) · Law and Contemporary Problems · 1953
• Estate Planning and Powers of Appointment
  30 N. C. L. REV. 225 (1952) · North Carolina Law Review · 1952
• The Revenue Act of 1950
  29 N. C. L. REV. 111 (1951) · North Carolina Law Review · 1951
• Current Constitutional Problems in Federal Taxation
  4 VAND. L. REV. 469 (1951) · Vanderbilt Law Review · 1951
• The Constitutionality of the New Federal Estate Tax Definition of a Transfer Taking Effect at Death
  3 VAND. L. REV. 203 (1950) · Vanderbilt Law Review · 1950

• Introduction to Tax Planning for Estates
  27 N. C. L. REV. 2 (1948) · North Carolina Law Review · 1948
• Review Article
  47 COLUM. L. REV. 164 (1947) · Columbia Law Review · 1947
• Taxation of Stock Dividends and Stock Rights
  96 U. PENN. L. REV. 147 (1947) · University of Pennsylvania Law Review · 1947
• Tax Avoidance and the Federal Estate Tax
  7 LAW & CONTEMP. PROBS. 309 (1944) · Law and Contemporary Problems · 1944
• Federal Taxation of North Carolina Trusts for Unborn and Unascertained Beneficiaries
  20 N. C. L. REV. 278 (1942) · North Carolina Law Review · 1942
• The Tax Decisions of the Supreme Court, 1940 Term (Continued)
  90 U. PENN. L. REV. 156 (1941) · University of Pennsylvania Law Review · 1941
• The Tax Decisions of the Supreme Court, 1940 Term
  90 U. PENN. L. REV. 1 (1941) · University of Pennsylvania Law Review · 1941

• The Tax Decisions of the Supreme Court, 1938 Term
  88 U. PENN. L. REV. 1 (1939) · University of Pennsylvania Law Review · 1939
• Taxation and the Supreme Court, 1937 Term
  87 U. PENN. L. REV. 1 (1938) · University of Pennsylvania Law Review · 1938
• Taxation and the Supreme Court, 1937 Term: Part II
  87 U. PENN. L. REV. 165 (1938) · University of Pennsylvania Law Review · 1938
• The Supreme Court on Taxation, 1936 Term
  86 U. PENN. L. REV. 149 (1937) · University of Pennsylvania Law Review · 1937
• Review Article
  46 YALE L.J. 912 (1937) · Yale Law Journal · 1937
• Rate and Measure in Jurisdiction to Tax: Aftermath of Maxwell v. Bugbee
  49 HARV. L. REV. 756 (1936) · Harvard Law Review · 1936
• A Day in the Supreme Court with the Federal Estate Tax
  22 VA. L. REV. 261 (1936) · Virginia Law Review · 1936
• The Supreme Court on Taxation, 1936 Term
  86 U. PENN. L. REV. 1 (1936) · University of Pennsylvania Law Review · 1936
• The Tax Burden of the 1935 Supreme Court
  5 FORDHAM L. REV. 426 (1936) · Fordham Law Review · 1936
• Spurious Conceptions of the Constitutional Law of Taxation
  47 HARV. L. REV. 628 (1934) · Harvard Law Review · 1934
• The 1934 Edition of the Federal Revenue Act
  19 MINN. L. REV. 62 (1934) · Minnesota Law Review · 1934
• The Constitutionality of the Federal Estate Tax
  20 VA. L. REV. 141 (1933) · Virginia Law Review · 1933
• The Passing of Situs: Jurisdiction to Tax Shares of Corporate Stock
  45 HARV. L. REV. 777 (1932) · Harvard Law Review · 1932
• The Province of the Law of Tort
  18 VA. L. REV. 700 (1932) · Virginia Law Review · 1932
• Civil Liability Created by Criminal Legislation
  16 MINN. L. REV. 361 (1932) · Minnesota Law Review · 1932
• The Public and Its Government
  17 VA. L. REV. 525 (1931) · Virginia Law Review · 1931
• Law and the Modern Mind
  17 VA. L. REV. 623 (1931) · Virginia Law Review · 1931
• BASES OF JURISDICTION IN STATE TAXATION OF INHERITANCES AND PROPERTY
  29 MICH. L. REV. 850 (1931) · Michigan Law Review · 1931
• Tendencies in the Taxation of Intangibles
  17 VA. L. REV. 146 (1930) · Virginia Law Review · 1930

• A Treatise on the Law of Trusts and Trustees
  16 VA. L. REV. 220 (1929) · Virginia Law Review · 1929