Browse Decedents' estates topic

Taxation subtopic

Articles 1-48 out of 48 article(s) Title Author Type Date Words Prop. regs. on graduated retained interests under Sec. 2036. Nevius, Alistair M. Jul 1, 2009 371 Late returns, late wife. Reichert, Charles J. Dec 1, 2008 480 Equitable apportionment of estate tax deficiency. O'Driscoll, David Dec 1, 2005 850 Minimizing a personal representative's personal liability to pay taxes. Carroll, William C.; Randolph, John Dec 1, 2004 4493 Minimizing a personal representative's personal liability to pay taxes: part 1 describes tax returns, tax payment obligations, and ways in which a PR can be held personally liable for failing to adhere to the applicable federal and state requirements. Carroll, William C.; Randolph, John W., Jr. Nov 1, 2004 6457 Rescuing pension rescue plans: dealing with the IRD problem is more difficult, but still workable. Allmon, Michael B. Aug 1, 2004 1501 FLP transfers were bona fide. O'Driscoll, David Jul 1, 2004 1378 Surviving spouse can roll over retirement plan left to deceased spouse's estate. O'Driscoll, David Jan 1, 2004 717 Step transaction doctrine thwarts attempt to exclude gift taxes. Nash, Claire Y. Oct 1, 2003 992 SCIN between family members is bona fide transaction. Quinn, Tina Aug 1, 2003 716 Identifying tax opportunities on stock received from an estate. Ellentuck, Albert B. Apr 1, 2003 1193 Qualified decedents' estate tax. Laffie, Lesli S. Feb 1, 2003 445 Tax court upholds FLP disallowance. Beck, Allen M. Oct 1, 2002 697 Proper IRD planning can preserve family wealth. Streer, Paul J. Apr 1, 2002 3678 Reporting of payments following employee's death. Ely, Mark H. Oct 1, 2001 1040 Funding purchase of stock from deceased shareholder's estate or heirs with insurance. Ellentuck, Albert B. May 1, 2001 1255 State law disclaimers: always effective for federal tax purposes? Moore, Philip E. Oct 1, 2000 1080 Estate was entitled to deductions for reimbursed gift taxes that heirs paid. Fiore, Nicholas J. Jun 1, 2000 1962 Court rules on lottery payoffs. Ozello, James May 1, 2000 530 State death tax credit in credit-shelter trust funding. Hills, Marvin D. Sep 1, 1999 1079 Alternate valuation: the silver living to the cloud over the market. Pratt, David A.; Hauser, Lisa Z. Mar 1, 1999 3674 Incomplete gifts. Lynch, Michael Jan 1, 1999 490 Postfiling administrative expenses reduce estate tax fraud penalty. Stein, Ronald A. Nov 1, 1998 839 Establishing the estate value of stock by using a buy-sell agreement. Ellentuck, Albert B. Sep 1, 1998 1246 Can an estate deduct a loss on the sale of the decedent's personal residence. Aaronson, Marc A. Aug 1, 1998 1316 Maximizing excess deductions on termination. Keene, David Jul 1, 1998 3247 Election to treat revocable trust as part of estate for income tax purposes. VanderMeulen, Bruce A. May 1, 1998 1676 No step-up in basis for installment notes. Hudson, Boyd D. May 1, 1998 689 Partnership's tax year now terminates for deceased partner. Barnett, Bernard May 1, 1998 514 What part of the estate should pay the estate expenses? A post-Hubert analysis. MacGrady, Glenn J. Feb 1, 1998 6591 Basis step-up when property is subject to a power of appointment. Hudson, Boyd D. Dec 1, 1997 675 Effects of dividends and spin-offs on stock. Talbott, John C. Dec 1, 1997 940 Choices for the spouse of a deceased IRA owner. Doversberger, Lorna Dec 1, 1997 871 The new family-owned business exclusion. Fiore, Nicholas Nov 1, 1997 728 Sec. 1341(a) income tax benefit is includible in the gross estate. Sager, Clayton R. Oct 1, 1997 972 SBJPA change to IRD items for decedents holding S stock. Sattler, Jay M. Aug 1, 1997 1292 Decedent's final income tax returns. Fiore, Nicholas Oct 1, 1996 714 Valuation discount for property split between QTIP marital trust and surviving spouse presents planning opportunity. Washelesky, Frank L. Oct 1, 1996 724 Practical planning for the decedent's final return. Kelley, Claudia L. Oct 1, 1996 6127 Executor can be hit with "phantom" assessments after estate has been closed and executor discharged. Forster, Jack Oct 1, 1995 726 Allocation of IRD deduction to surviving spouse with no estate tax liability. Joseph, Donita Aug 1, 1995 805 Income in respect of a decedent: minimizing the double taxation. Strobel, Caroline D. May 1, 1995 6556 The proper treatment of administrative expenses: the debate rages on. Strobel, Caroline D. Apr 1, 1995 6322 Significant recent developments in estate planning. Carlson, David K. Dec 1, 1994 10277 Income tax planning and elections for a deceased individual client. Diss, William T. Jun 1, 1994 2465 Tax trap on deceased shareholder's redemption. Gunderson, Brian Feb 1, 1992 592 Uncertainty of residuary estate's value voids charitable deduction. Fiore, Nicholas J. Dec 1, 1991 846 Liability for estate tax extension. Baliga, Wayne J. Feb 1, 1990 403