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999			_c148824 _d148824
003			ES-MaIEF
005			20240123131453.0
007			ta
008			240123t2023 us ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_967465 _aSchwartz, Jeffrey N.
245		4	_aThe constitutional significance of trusts and estates fiduciary accounting rules _badditional support for the taxpayers' position in Moore v. United States _c Jeffrey N. Schwartz
500			_aResumen.
520			_aThis article includes and expands upon the analysis of the brief amicus curiae filed by the author and Sixteenth Amendment Insights, LLC in Moore v. United States (U.S. S. Ct. Docket No. 22-800) on September 6, 2023. The analysis presented supports the views of those who believe that, absent some realization event, Congress may not impose a federal individual “indirect” income tax on an individual taxpayer’s unrealized gains in respect of property held for personal use or investment purposes, and that the corresponding non-recognition of unrealized gains in respect of property owned at death is a necessary element of federal income tax law required to ensure compliance with applicable constitutional limitations on congressional taxing authority.
650			_aSOCIEDADES _948454
650		4	_aFIDEICOMISO _944255
650		4	_aSUCESION _948504
650		4	_aFIDUCIA _955674
650		4	_aIMPUESTOS _947460
650			_aESTADOS UNIDOS _942888
650			_aJURISPRUDENCIA _947570
773	0		_9171003 _oOP 235/2023/1 _tJournal of Taxation of Investments _w(IEF)51921 _x 0747-9115 _g v. 41, n. 1, Fall 2023, p. 23-56
942			_cART