Federal estate taxation: multiple deductions allowed under section 2055 for one charitable contribution... Commissioner has allowed a marital and charitable deduction to the donor of a life estate with a power of appointment and a charitable deduction to the estate of the surviving spouse, although charity received only one contribution....
Presidential appointments, the senate's confirmation process, and proposals for change, 112th congressThe responsibility for populating top positions in the executive and judicial branches of government is shared, with the President having the power of appointment and the Senate having the power of advice and consent....
Disciplinary liability of european officials...official is any person who has been appointed in legal conditions in a permanent positionin one of the institutions of the Community by an act of the authority vested with the power of appointment....
General powers of appointment: the ones to watchThe last step in drafting a will or trust is to scan the document or documents to see if a general power of appointment lurks within that could cause unpleasant surprises at death.1...