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Browse Transfer taxes topic

 

Articles

1-100 out of 100 article(s)
Title Author Type Date Words
Buying Property In Greece: Part 2. Jun 9, 2008 472
Be wary of taxes sapping life insurance proceeds. Grassi, Sebastian V., Jr. Nov 1, 2007 785
North Carolina. Brief article Sep 1, 2007 99
Estate tax exclusion set to increase to $3.5 million in 2009; multitude of strategies available for transferring wealth. Broderick, Pat Jul 30, 2007 1718
Giving Away The Farm - How Parents Can Make Gifts To Young Children. May 16, 2007 1469
Energy @ Gowlings - April 2006. Harricks, Paul May 9, 2006 2822
Possible tax consequences under Florida durable powers of attorney. Tiernan, Peter B. Feb 1, 2006 4335
End of Year Estate Planning and Charitable Giving Update. Dec 19, 2005 743
Equitable apportionment of estate tax deficiency. O'Driscoll, David Dec 1, 2005 850
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
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
Bongard: tax court incorrectly expands Sec. 2036(a)'s application. Satchit, Vinu Aug 1, 2005 3157
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
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
Tax idea floated. Broderick, Pat Brief Article May 2, 2005 221
Lessons of Thompson and Kimbell. Howell, R. Milton, III Dec 1, 2004 827
Dispositions of property in satisfaction of debt. Mihelich, Michael J. Oct 1, 2004 824
Reform or repeal the transfer tax system? Belcher, Dennis I. Oct 1, 2004 3092
Valid transfers excluded from gross estate. Pulliam, Darlene Oct 1, 2004 814
Tax-efficient wealth transfers: low interest rates offer opportunities for small businesses. Rosenberg, Mike Sep 8, 2003 1517
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
Top 10 estates planning strategies. Capassakis, Evelyn M. Feb 1, 2001 9152
Allocating gain in an FLP. Moore, Philip E. Oct 1, 2000 540
Gift tax return disclosure. Laffie, Lesli S. Oct 1, 2000 100
Reduced value for gift and estate taxes. Berger, Harvey Feb 1, 2000 590
The Federa1 Transfer Tax Is an Incentive Tax. Boyd, Ben Harlan Brief Article Nov 1, 1999 2361
Significant recent developments in estate planning. Vail, Daniel T. Aug 1, 1999 6254
IRS factual inquiries in audits of family limited partnerships and sample entity appraisal checklist. Sparks, Brian C. Jun 1, 1999 2169
Recent regs rekindle debate on savings clauses. Strobel, George L., II Nov 1, 1998 2114
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
Pre-U.S. immigration estate planning for nonresident aliens. Herzog, Keith E. Sep 1, 1996 5987
QPRTs - determining the tax-optimal trust term. Baumann, Dale R. Jun 1, 1996 915
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
Transferring the personal residence: income and transfer tax planning issues for the older client. Belkin, Eileen W. Dec 1, 1995 1104
Buy-sell agreements and transfer tax valuation. Washelesky, Frank L. Oct 1, 1995 458
Postmortem disclaimer strategies. Gross, Marla Porter Jul 1, 1995 941
Gifts not valid under state law; estate tax is increased. Wagenbrenner, Anne Brief Article Jul 1, 1995 209
To split or not to split? That is the question! Rhine, David S. May 1, 1995 1036
Estate taxes and retirement plans. Burns, Diana T. Dec 1, 1994 1510
Relation-back doctrine ok'd for certain noncharitable gifts. Wagenbrenner, Anne Dec 1, 1994 564
Lawmakers asked to lower estate, trust tax rates. Brief Article Nov 1, 1994 377
Two brothers fare differently on issue of transferee liability. Wagenbrenner, Anne Brief Article Nov 1, 1994 296
Significant recent developments in estate planning. Carlson, David K. Nov 1, 1994 9456
Transferee's liability can't exceed value of transfer. Wagenbrenner, Anne Brief Article Oct 1, 1994 201
Does Carlton end the retroactivity debate? Willens, Robert Brief Article Oct 1, 1994 349
Family limited partnerships. Fiore, Nicholas Oct 1, 1994 664
Postmortem checklist. Sep 1, 1994 135
IRS wish list trouble for real estate families. Slavutin, Lee Column Aug 10, 1994 693
U.S. Supreme Court approves retroactive estate tax change. Wagenbrenner, Anne Aug 1, 1994 489
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
Modifications of legal relationships can have Chapter 14 implications. Teresczuk, Timothy G. Aug 1, 1994 769
Disallowed PALs increase basis when estate distributes the activity. Schooley, Rita L. Brief Article Aug 1, 1994 280
Life insurance trusts. Fiore, Nicholas Jul 1, 1994 718
Irrevocable life insurance trusts. Benesh, Bruce K. Jul 1, 1994 8145
Income tax planning and elections for a deceased individual client. Diss, William T. Jun 1, 1994 2465
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
Gifts through stockbroker are included in donor's estate. Weatherwax, Roy C. Apr 1, 1994 943
Use of a dynasty trust in estate planning. Montague, Larry Mar 1, 1994 489
Assets of foreign grantor trust not includible in grantor's U.S. gross estate. Zink, William J. Feb 1, 1994 891
Significant recent developments in estate planning. Carlson, David K. Jan 1, 1994 10560
Donor power to remove trustee approved. Cohen, Gary N. Jan 1, 1994 441
Grantor's power to change trustee did not bring trust assets into gross estate. Brief Article Jan 1, 1994 416
Estate planning with a personal residence. Mikuta, Richard J. Oct 1, 1993 2394
U.S. estate taxation of nonresident aliens. Baldassari, Robert G. Oct 1, 1993 1266
Notes that cancel at death mean estate owes income tax. Brief Article Sep 1, 1993 435
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
Inheritance planning: a necessary part of estate and gift tax planning. Seamon, Dennis Oct 1, 1992 821
Should installment obligations be canceled as gifts? Stone, Howard A. Oct 1, 1992 583
Marital deduction planning: for the non-citizen spouse. Segal, Mark A. Aug 1, 1992 2441
Assets includible in a transferor's estate. Segal, Mark A. Aug 1, 1992 4951
Valuation of closely held businesses: estate and gift tax issues. Hitchner, James R. Jul 1, 1992 5060
Harsh result for intra-family notes that cancel at death. Wagenbrenner, Anne Brief Article Jun 1, 1992 300
Discount partnership arrangements still can be used to reduce transfer taxes. Taylor, Rick J. Jun 1, 1992 1809
Estate planning for Canadians investing in U.S. vacation homes. Dominguez, Daniel May 1, 1992 930
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
IRS hits business owners; attacks estate freezing. Sabin, Robert Jul 1, 1990 1642
Buy-sell agreements - a valuable estate planning tool. Feb 1, 1990 2715

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