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Articles
1-100 out of 100 article(s)
| Title |
Author |
Type |
Date |
Words |
| BLG Electricity Markets News - Permanent Transfer Tax Exemption. |
|
Brief article |
Oct 22, 2009 |
271 |
| 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 |
| Buying Property In Greece: Part 2. |
|
|
Jun 9, 2008 |
472 |
| 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 |
| 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 |
| Jurisdictional competition for trust funds: an empirical analysis of perpetuities and taxes. |
Sitkoff, Robert H.; Schanzenbach, Max M. |
|
Nov 1, 2005 |
30961 |
| 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 |
| Tax idea floated. |
Broderick, Pat |
Brief Article |
May 2, 2005 |
221 |
| Lessons of Thompson and Kimbell. |
Howell, R. Milton, III |
|
Dec 1, 2004 |
827 |
| 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 |
| Dispositions of property in satisfaction of debt. |
Mihelich, Michael J. |
|
Oct 1, 2004 |
824 |
| Memphis by the numbers. |
|
Statistical table |
Dec 22, 2003 |
74 |
| 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 |
| Gift tax return disclosure. |
Laffie, Lesli S. |
|
Oct 1, 2000 |
100 |
| Allocating gain in an FLP. |
Moore, Philip E. |
|
Oct 1, 2000 |
540 |
| 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 |
| Relation-back doctrine ok'd for certain noncharitable gifts. |
Wagenbrenner, Anne |
|
Dec 1, 1994 |
564 |
| 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 |
| 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 |
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