Laws, regulations and rules subtopic
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Articles
1-72 out of 72 article(s)
| Title |
Author |
Type |
Date |
Words |
| Formula clauses: adjusting property transfers to eliminate tax. |
Skarbnik, John H.; West, Ron |
|
Feb 1, 2013 |
5637 |
| Taxing the transfer of debts between debtors and creditors. |
Schnee, Edward J.; Seago, W. Eugene |
|
Jul 1, 2012 |
6874 |
| Flexibility for intragroup restructuring and asset transfers. |
Gruidl, Nick; Kong, Janice Lee |
|
Apr 1, 2012 |
1680 |
| Real estate transfer taxes: practical considerations. |
Nevius, Alistair M. |
|
Sep 1, 2011 |
603 |
| Controlling interest provisions in state and local real estate transfer taxes. |
Dennis, Donald R.; Cesaretti, Jonathan M. |
|
Sep 1, 2011 |
1282 |
| Taxing intellectual property transfers. |
Smith, Annette B. |
|
Jul 1, 2011 |
1256 |
| Estate must reduce its credit for tax on prior transfers. |
Reichert, Charles J. |
|
Dec 1, 2010 |
914 |
| Significant recent developments in estate planning. |
Ransome, Justin P.; Schafer, Frances W. |
|
Oct 1, 2010 |
10302 |
| New life for charitable lids: two recent court victories give formula clauses more power in estate plans. |
Nix, Wayne E.; Knight, Lee G.; Knight, Ray A. |
|
Sep 1, 2010 |
3209 |
| Are gift demand loans of tangible property subject to the gift tax? |
Dodge, Joseph M. |
|
Jun 22, 2010 |
37859 |
| A valuation discount win for estate planners. |
Klahsen, Rick |
|
Apr 1, 2010 |
1196 |
| Proposed revisions to OECD's guidance on arm's length pricing. |
|
|
Jan 1, 2010 |
6255 |
| Underlying assets not gift tax value of interest in N.Y. LLC. |
Cooley, Karen M.; Pulliam, Darlene |
|
Dec 1, 2009 |
733 |
| Tax consequences of reducing the principal and/or interest of a note issued in an intrafamily sale by a grantor trust. |
Wells, Thomas O. |
|
Dec 1, 2009 |
4293 |
| Transfers between controlled entities can provide surprises under Sec. 512(b)(13). |
Lowenthal, David |
|
Apr 1, 2009 |
1544 |
| On discounted partnership interests and adequate consideration. |
Hellwig, Brant J. |
|
Jan 1, 2009 |
38642 |
| The case for an intentionally defective grantor trust. |
Pressey, Ora; Morrisset, John W.; Nightingale, Richard A. |
|
Nov 1, 2008 |
1472 |
| Transfer tax reform after EGTRRA-2001: reconstruction or further deconstruction? |
Robinson, Mildred Wigfall |
|
Sep 22, 2008 |
8888 |
| Transfers of partnership interests are not indirect gifts of stock held by partnership. |
Beavers, James |
|
Aug 1, 2008 |
1445 |
| The "substantially all" requirement: a momentary concept. |
Cohen, Gabriel |
|
Jul 1, 2008 |
1093 |
| IRS previews Sec. 529 plan anti-abuse Regs. |
Beavers, James |
|
Jun 1, 2008 |
1106 |
| Be wary of taxes sapping life insurance proceeds. |
Grassi, Sebastian V., Jr. |
|
Nov 1, 2007 |
785 |
| Bankruptcy: In re Webster Classic Auctions: is the door finally open for a practical application of section 1146(c)? |
Little, Walter C. |
|
Dec 1, 2005 |
3769 |
| Equitable apportionment of estate tax deficiency. |
O'Driscoll, David |
|
Dec 1, 2005 |
850 |
| Family limited partnerships: to qualify or not to qualify for the bona fide sale for full and adequate consideration exception under section 2036. |
Pratt, David; Zakin, Jennifer E. |
|
Nov 1, 2005 |
5699 |
| Crescent - did the Florida Supreme Court effectively repeal the documentary stamp tax on transfers of real estate? |
Vogelsang, Stephen G.; Rappoport, Adi |
|
Oct 1, 2005 |
3967 |
| The burden of BILs. |
Weck, L. Casey |
|
Sep 1, 2005 |
1463 |
| Implied agreement triggered estate inclusion of FLP assets. |
Sherr, Eileen |
|
Aug 1, 2005 |
280 |
| Disclaimers and private foundations. |
Boffa, Alane L. |
|
Aug 1, 2005 |
863 |
| Bongard: tax court incorrectly expands Sec. 2036(a)'s application. |
Satchit, Vinu |
|
Aug 1, 2005 |
3157 |
| Use of LLCs by joint patent owners. |
Burnett, David S. |
|
Jul 1, 2005 |
820 |
| Estate planning with life insurance. |
Pincus, Andrew S. |
|
Jul 1, 2005 |
1732 |
| Dispositions of property in satisfaction of debt. |
Mihelich, Michael J. |
|
Oct 1, 2004 |
824 |
| Loan guaranties and tax-free transfers to controlled corporations. |
Reichert, Charles J. |
|
Feb 1, 2003 |
742 |
| Kuro and Muben-Lamar in the eye of the beholder? |
Barton, Bernard A.; Burke, David P.; Horowitz, Mitchell I. |
|
May 1, 2002 |
3496 |
| Income tax consequences of certain gift transactions: some transfers may result in income or gain to the donor. |
Fiore, Nicholas J. |
|
Jan 1, 2002 |
606 |
| Estate, Gift and Generation-skipping Transfer Tax Highlights. |
Josephs, Stuart R. |
|
Aug 1, 2001 |
1999 |
| Gift tax return disclosure. |
Laffie, Lesli S. |
|
Oct 1, 2000 |
100 |
| Significant recent developments in estate planning. |
Vail, Daniel T. |
|
Aug 1, 1999 |
6254 |
| Planning to maximize the s. 2013 credit. |
Stommel, Robert J.; Law, Lester B. |
|
Jan 1, 1998 |
4472 |
| When is a family limited partnership an appropriate tax savings vehicle? |
Washelesky, Frank L. |
|
Oct 1, 1997 |
1041 |
| Increased IRS scrutiny on transfer taxes. |
Gardner, John H. |
|
Jun 1, 1997 |
1286 |
| Tax confiscation of IRA benefits. |
Miller, Michael D.; Koche, David L. |
|
Apr 1, 1997 |
3337 |
| Charitable gifts of retirement plan benefits. |
Schramka, E.G. |
|
Feb 1, 1997 |
983 |
| Reporting of foreign gifts received by U.S. persons. |
Berger, Harvey J. |
Brief Article |
Feb 1, 1997 |
370 |
| IRS publishes proposed regulations on disclaimers. |
Eisenberg, Howard |
|
Jan 1, 1997 |
1172 |
| The effect of subsequent events on hard-to-value assets. |
Washelesky, Frank L. |
|
Oct 1, 1996 |
596 |
| IRS announces new procedure for art evaluation prior to filing for contribution and for estate tax or gift tax purposes. |
Dougherty, Jim |
Brief Article |
Mar 1, 1996 |
282 |
| Estate taxes and retirement plans. |
Burns, Diana T. |
|
Dec 1, 1994 |
1510 |
| Lawmakers asked to lower estate, trust tax rates. |
|
Brief Article |
Nov 1, 1994 |
377 |
| Does Carlton end the retroactivity debate? |
Willens, Robert |
Brief Article |
Oct 1, 1994 |
349 |
| IRS wish list trouble for real estate families. |
Slavutin, Lee |
Column |
Aug 10, 1994 |
693 |
| IRS reverses prior position on estate tax ramifications of loan guarantees; remains silent as to gift tax implications. |
Reilly, Carrine K. |
|
Aug 1, 1994 |
806 |
| Disallowed PALs increase basis when estate distributes the activity. |
Schooley, Rita L. |
Brief Article |
Aug 1, 1994 |
280 |
| Irrevocable life insurance trusts. |
Benesh, Bruce K. |
|
Jul 1, 1994 |
8145 |
| Different values for the same stock in the same estate tax return. |
Josephs, Stuart R. |
Brief Article |
May 1, 1994 |
278 |
| IRS no longer requires date of death value of testamentary transfer to be reduced by postdeath interest on deferred federal estate tax payable from that transfer. |
Josephs, Stuart R. |
Brief Article |
May 1, 1994 |
175 |
| Qualified disclaimers must be timely. |
Gardner, John H. |
|
Apr 1, 1994 |
848 |
| Assets of foreign grantor trust not includible in grantor's U.S. gross estate. |
Zink, William J. |
|
Feb 1, 1994 |
891 |
| The IRS's general aversion to loan guarantees on QTIP trust planning. |
Easton, Reed W. |
|
Jul 1, 1993 |
4014 |
| Nonresident aliens: U.S. estate tax on treasury bills. |
Taylor, Richard J. |
|
Jun 1, 1993 |
652 |
| Chapter 14 "curve ball." (Brief Article) |
Rhine, David S. |
Brief Article |
May 1, 1993 |
331 |
| AICPA opposes capital gains at death. |
|
Brief Article |
Apr 1, 1993 |
231 |
| Orchestrating a continuation provision in a partnership agreement for estate tax purposes. |
Switzer, Ralph V.; Jones, Edward D. |
|
Dec 1, 1992 |
6298 |
| Should installment obligations be canceled as gifts? |
Stone, Howard A. |
|
Oct 1, 1992 |
583 |
| Assets includible in a transferor's estate. |
Segal, Mark A. |
|
Aug 1, 1992 |
4951 |
| Discount partnership arrangements still can be used to reduce transfer taxes. |
Taylor, Rick J. |
|
Jun 1, 1992 |
1809 |
| Chapter 14: lapsing rights.... |
Gardner, John C. |
Brief Article |
Apr 1, 1992 |
375 |
| ... Transfers in trust. |
Gardner, John C. |
|
Apr 1, 1992 |
844 |
| Gift tax limitation period does not apply to estate tax. |
Stalcup, Twylah |
|
Dec 1, 1991 |
1219 |
| Business succession planning: a new ball game. |
Fiala, David M. |
|
Aug 1, 1991 |
2869 |
| Buy-sell agreements - a valuable estate planning tool. |
|
|
Feb 1, 1990 |
2715 |
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