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Tax Lawyer, Vol. 62, No. 1 NOTE 259259NOTEDot All ‘I’s and Cross All ‘T’s: Estate of Tamulis v. Commissioner and the Narrowing of the Substantial Compliance Doctrine to the Technical Compliance DoctrineI. IntroductionCharitable remainder trusts have long been one of the many elections made available to taxpayers in the Code.1 Elections enable taxpayers to select from two or more alternative treatments of a tax event.2 To make an election a taxpayer must, in theory, simply manifest that intention...