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1-195 out of 195 article(s)
Title Author Type Date Words
Funding the Estate Tax: Defusing the Liquidity Time Bomb. Brown, Nathan R.; Price, Melissa M.; Segrera, Sebastian Orozco Sep 1, 2021 5583
The Trust Beneficiary's Right of Access to Information. Palmisano, Jason S.; Foertsch, Leah A. Mar 1, 2021 4290
Life Insurance Planning in 2021. Slavutin, Lee J. Feb 1, 2021 1568
Appreciated stock donation not treated as a taxable redemption: The Tax Court holds that taxpayers made an absolute gift. Aquilio, Mark Dec 1, 2020 882
Unprecedented opportunities in gift planning. Ankeney, Joylyn; Lantz, Marcy Dec 1, 2020 2626
$24 million in transfers were not gifts: A former business partner's wire transfers are held includible in the taxpayer's income. Pirrone, Maria M. Sep 1, 2020 956
Charitable Giving in a Global Environment. Wan, Alyssa R.; Razook, Richard J. May 1, 2020 6403
Tax Court lowers tax due after revaluing disguised gifts: A seemingly small difference in profit margin percentile results in a sizable dollar amount. Friedman, Stuart M. Feb 1, 2020 770
Recent developments in estate planning. Ransome, Justin Nov 1, 2019 8511
Estate and gift exclusion clawback addressed in proposed regs: A special rule allows the TCJA's higher exclusion amount to continue to apply in some instances after the provision's scheduled sunset. Bonner, Paul Mar 1, 2019 560
Tax overhaul may fuel life settlement industry. Forster, Gary A. Jun 1, 2018 472
The tax lifecycle of a single-member LLC. Manns, F. Philip, Jr.; Todd, Timothy M. Mar 22, 2017 20411
Domestic asset protection trusts: examining the effectiveness of South Dakota asset protection trust statutes for removing assets from a settlor's gross estate. Krogstad, Mark R.; Van Heuvelen, Matthew W. Sep 22, 2016 13937
Gift tax and its incorporation into the income tax. Sobotovicova, Sarka Report Aug 1, 2016 786
Gifts of partnership interests: a donor must be wary of the tax consequences of a gift of a partnership interest, especially if the donor has a negative basis in the partnership interest. Ellentuck, Albert B. Apr 1, 2016 915
Tax Court no help for opportunist girlfriend. Beavers, James A. Mar 1, 2016 1095
Redstone family stock transfer was not a taxable gift: the 1972 transfer was in the ordinary course of business and for full and adequate consideration, the Tax Court holds. Friske, Karyn Bybee; Pulliam, Darlene Feb 1, 2016 961
Converting from C to S corp. may be costlier than you think: where gifting or bequeathal is contemplated, higher gift and estate tax could be the result. Sellers, Keith; Tripp, John C. Nov 1, 2015 2918
Recent developments in estate planning. Ransome, Justin Sep 1, 2015 8083
Gifts to family trust are present interests in property: annual exclusions were available for gifts to a family trust that qualified as a Crummey trust. Reichert, Charles J. Aug 1, 2015 797
Estate planning with carried interests: navigating I.R.C. s. 2701. Brown, Nathan R. Jul 1, 2015 5197
Gifts to trust qualify for annual exclusion. Beavers, James A. Jun 1, 2015 1444
Merger of family businesses results in gift tax: penalties are denied upon the taxpayers' showing of reasonable-cause reliance on professionals. Kreissl, Laura Jean; Pulliam, Darlene Feb 1, 2015 547
Using a Crummey trust to preserve gift tax exclusion. Ellentuck, Albert B. Nov 1, 2014 1782
Goodwill not distributed to sole shareholder: the Tax Court finds that a family trucking business did not distribute appreciated intangible assets under Sec. 311(b). Schippers, Matthew Oct 1, 2014 814
Review IRS rules to avoid strings on Santa's gifts. Cayton, Wendell Dec 1, 2013 676
Rethinking I.R.C. 2701 in the era of large gift tax exemptions. Pegg, Christopher; Seymour, Nicole Nov 1, 2013 4721
New decanting statutes offer road map for escaping fiduciary tax and updating trust terms. Weber, Mindy Tyson Apr 1, 2013 2908
Killing school choice hurts poor families: repeal of the state opportunity scholarship act would harm low-income children and taxpayers. Bedrick, Jason Mar 8, 2013 624
IRS won't follow Wandry. Feb 1, 2013 809
Formula clauses: adjusting property transfers to eliminate tax. Skarbnik, John H.; West, Ron Feb 1, 2013 5631
Gift and estate tax planning considerations. Lovinger, Sarah Nov 1, 2012 2574
Recent developments in estate planning. Ransome, Justin P.; Schafer, Frances Sep 1, 2012 6842
Waitress's lottery win shared with family ruled taxable gift. Kreissl, Laura Jean; Pulliam, Darlene Jul 1, 2012 745
Case study: lifetime tax planning for LLC owners. Ellentuck, Albert B. Jun 1, 2012 1863
The gift tax still matters. May 1, 2012 741
Domicile and residency issues of non-U.S. taxpayers. Nevius, Alistair M. Apr 1, 2012 578
Our bodies, our (tax) selves. Crawford, Bridget J. Mar 22, 2012 30809
Get a jump on 2012 taxes. Mar 1, 2012 625
Tax Court rules notice not required for Crummey powers. Ransome, Justin P. Feb 1, 2012 1576
End of year giving--a benefit to you and the Foundation Fund. Brief article Dec 1, 2011 214
Fifth Circuit upholds qualified disclaimer. Bonner, Paul Nov 1, 2011 639
Significant recent developments in estate planning. Ransome, Justin; Schafer, Frances Oct 1, 2011 6896
Taxpayer entitled to charitable deduction for gifts of L.L.C. units. Beavers, James A. Oct 1, 2011 2227
Clawback of the gift tax. Hills, Marvin D. Sep 1, 2011 3038
Key person value adjustments for closely held corporations: review and analysis of discounts for estate and gift tax purposes. Pierce, Karen J.; Englebrecht, Ted D. Jul 1, 2011 5874
Seven good reasons: credit shelter trusts remain relevant: estate planners should rarely, if ever, rely on portability. Rubin, Daniel S. Jun 1, 2011 2782
Certain uncertainty: what is happening to estate and gift taxes? Foss, Mary Kay Column May 1, 2011 1483
Portability of unused estate and gift tax exclusion between spouses. Nuckolls, John M. May 1, 2011 2300
IRS wins again on annual exclusion of gifts of partnership interests. Johnson, Eric L.; Janes, Craig L. Mar 1, 2011 4365
Case study: making gifts to minors. Ellentuck, Albert B. Mar 1, 2011 1141
2010-2012 tax update. Kan, Samuel W. Jan 1, 2011 8813
GRATs in 2010: still a viable estate and gift tax planning option. Donchess, John P. Dec 1, 2010 763
Back to the future: estate planning for 2010 and beyond: estate planners look for ways to use this year's expiration of the estate tax and other byproducts of Congressional disarray to their clients' advantage. McBride, Katarinna Nov 1, 2010 1117
Significant recent developments in estate planning. Ransome, Justin P.; Schafer, Frances W. Oct 1, 2010 10302
Step transaction doctrine collapses LLC interest gifts. Friske, Karyn Bybee; Pulliam, Darlene Aug 1, 2010 685
Valuing art for tax purposes: beauty may be in the eye of the beholder, but art valuation requires reason and objectivity. Breus, Alan Jul 1, 2010 3163
Back to the basics: common gift tax return mistakes. Ransome, Justin P.; Schafer, Frances W. Jul 1, 2010 4675
Are gift demand loans of tangible property subject to the gift tax? Dodge, Joseph M. Jun 22, 2010 37859
Congress ponders annuity trusts: GRATs could be prey in hunt for revenue. Postal, Arthur D. Jun 21, 2010 746
Gift tax on QTIP transfer included in gross estate. Reichert, Charles J. Apr 1, 2010 850
Estate tax planning for a U.S. citizen with a noncitizen spouse. Klahsen, Rick Apr 1, 2010 1608
IRS continues focus on disallowing annual exclusions for gifts of partnership interests. Klahsen, Rick Apr 1, 2010 1170
Gift tax paid on transfer of QTIP remainder included in estate. Beavers, James A. Mar 1, 2010 1728
Gifts of LLC interests. Ellentuck, Albert B. Feb 1, 2010 1201
Gifts and the income tax - an enduring puzzle. Schmalbeck, Richard Jan 1, 2010 16929
Underlying assets not gift tax value of interest in N.Y. LLC. Cooley, Karen M.; Pulliam, Darlene Dec 1, 2009 733
Gift and estate planning after Pierre. Sherr, Eileen Reichenberg; Boyle, David E. Dec 1, 2009 563
IRS continues to challenge family limited partnerships. Schafer, Frances W.; Ransome, Justin P. Dec 1, 2009 1759
Disregarded entity not disregarded. Josephs, Stuart R. Brief article Oct 1, 2009 270
Gifting shares of stock in a closely held business. Fromm, Steven J. Sep 1, 2009 778
Estate planning: a vital dialogue. Sommese, Donald E. Jul 17, 2009 744
Valuation discounts for estate and gift taxes: recent court decisions offer guidance on interests in closely held businesses. Ransome, Justin P.; Satchit, Vinu Jul 1, 2009 3968
Timing is right for leveraged wealth transfers: especially since there's no tax relief in sight for large lifetime gifts. Kait, Dick May 4, 2009 1259
Passing the buck: private split-dollar for every vocabulary: split-dollar agreements allow wealthy clients to use life-insurance trusts to avoid gift taxes and maximize estate value. Here's how they work. McBride, Katarinna May 1, 2009 2017
Considerations when combining Crummey powers with total discretionary trusts. Tiernan, Peter B. Mar 1, 2009 4985
Creating joint ownership: avoiding the tax traps and other pitfalls. Stemmy, Thomas J. Mar 1, 2009 770
Giving the gift of funds: choose the right option for your family. Fraioli, Patrick A., Jr.; Chudd, Reeve E. Mar 1, 2009 672
Creating joint ownership: avoiding the tax traps and other pitfalls. Stemmy, Thomas J. Feb 1, 2009 856
Estate planning during turbulent times. Pratt, David; Jacobowitz, Robert; Goldberger, Scott L. Dec 1, 2008 4453
The case for an intentionally defective grantor trust. Pressey, Ora; Morrisset, John W.; Nightingale, Richard A. Nov 1, 2008 1472
Intentionally defective grantor trusts. Nevius, Alistair M. Nov 1, 2008 655
Using debt to leverage a taxable gift to a QPRT. Benner, Chris; Swartz, Jonathan; Thrasher, Bennett Oct 1, 2008 1338
Transfer tax reform after EGTRRA-2001: reconstruction or further deconstruction? Robinson, Mildred Wigfall Sep 22, 2008 8888
Significant recent developments in estate planning. Ransome, Justin P.; Satchit, Vinu Sep 1, 2008 8645
FLPs revisited. Jennings, Bob Sep 1, 2008 619
New expatriation tax rules enacted. Sherr, Eileen Reichenberg Aug 1, 2008 557
Transfers of partnership interests are not indirect gifts of stock held by partnership. Beavers, James Aug 1, 2008 1445
Use it or lose it: funding a generation-skipping trust. Crino, Cynthia Dec 10, 2007 937
Qualifying trust transfers for split-gift treatment. Swindle, William R. Jul 1, 2007 4084
Value gifts on the date given. Rider, Gary D. Apr 1, 2007 559
Family limited partnership transfers were indirect gifts of stock. Burnett, Sharon Oct 1, 2006 673
Significant recent developments in estate planning. Satchit, Vinu Sep 1, 2006 4548
Tuition prepayment by donor not subject to gift or GST tax. Thorne, Steven A. Jun 1, 2006 258
The taxing part about 'free' gifts; giving away gifts or cash to customers is a valuable marketing tactic, but it also involves certain disclosure and reporting requirements. Here's what the Internal Revenue Code has to say about those things that we bestow without charge. McCollough, Jennifer; Riedlinger, Cheryl Nov 1, 2005 2222
Charitable gifts of partial and undivided interests. Fridman, Lana Sep 1, 2005 926
Significant recent developments in estate planning: this article examines recent developments in estate and gift tax planning and compliance. It highlights legislative developments, administrative and procedural changes and significant recent cases and rulings. Whitlock, Brian T. Sep 1, 2005 3597
Changes to Connecticut gift and estate taxes. Brief Article Sep 1, 2005 317
Alternatives to funding life insurance premiums. Markoff, Michael Aug 1, 2005 1170
FLPs and the indirect gift trap. Satchit, Vinu May 1, 2005 1322
Tax benefits of below-market loans to children. Ellentuck, Albert B. Mar 1, 2005 857
Gift-splitting: the intricacies of [section] 2513 of the Code. Pratt, David; Feder, Alyssa R. Dec 1, 2004 4204
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
The estate-gift tax: why scrap it? Spencer, Martin M. Nov 1, 2004 619
IRS proposes gift tax valuation guideline revision. Brady, Matt Aug 2, 2004 646
Private annuities as an aid to medicaid eligibility. Schulman, Michael David Jul 1, 2004 1944
IRS curbs use of Crummey powers. Olshin, Ira C. Apr 1, 2004 1410
Certain gifts with adjustment clauses may not produce desired tax results. Keith, Bryan Feb 1, 2004 515
No annual gift tax exclusion for gift of LLC membership units. Pulliam, Darlene Jan 1, 2004 651
Navigating the revised gift tax return. Smith, Blake T. Dec 1, 2003 3200
Step transaction doctrine thwarts attempt to exclude gift taxes. Nash, Claire Y. Oct 1, 2003 992
Inadequate disclosure of gifts of closely held business interests. Lerman, Jerry L. Apr 1, 2003 931
Don't forget the gift tax. (IRS News). Brief Article Mar 1, 2003 223
Sec. 529 planning opportunities. Beck, Allen M. Oct 1, 2002 932
Iceberg ahead! Navigating the murky waters of gift-tax-return preparation. Kanyuk, Amy K. Oct 1, 2002 3873
Planning for higher education; making college more affordable. Laffie, Lesli S. Oct 1, 2002 555
Gifts of an ownership interest in a business not eligible for the annual exclusion. Bakale, Anthony Aug 1, 2002 1095
New requirement to file gift tax returns. Grumet, Andrew M. Brief Article Jun 1, 2002 436
Husband's fraud will not toll limitations period for spouse's split-gift tax return. Fiore, Nicholas J. May 1, 2002 1180
Gift taxes: Beyond the $325,000 exemption increase. (Estates and Trusts). Aaronson, Marc A. Brief Article Apr 1, 2002 897
The Economic Growth and Tax Relief Reconciliation Act of 2001: estate, gift, and generation-skipping Transfer Tax Law changes: practitioners should review their clients' estate plans and consider modifying existing documents to provide additional flexibility in this uncertain time. Pratt, David; Bucher, Elaine M. Jan 1, 2002 5597
Seventh Circuit affirms GRAT contingent spousal annuity not exempt from gift tax liability. Kautter, David J. Jan 1, 2002 752
Gift may create income or gain to donor: think a gift results in no income or gain to the donor? Gifts of encumbered property, installment notes and certain stock options and net gifts may trigger donor income or capital gain. Stewart, Dave N. Jan 1, 2002 4199
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
Prepaid tuition - a new estate and gift tax strategy. (Estates, Trusts & Gifts). Koppel, Michael D. Dec 1, 2001 374
Valuation formula clause will not be respected for gift tax purposes. (Estates, Trusts & Gifts). Fiore, Nicholas J. Nov 1, 2001 1415
The uncertainty of death and taxes. Harmelink, Philip J. Oct 1, 2001 3824
Estate, Gift and Generation-skipping Transfer Tax Highlights. Josephs, Stuart R. Aug 1, 2001 1999
When a gift is not a gift. Burnett, Sharon Aug 1, 2001 597
Significant recent developments in estate planning. McNamara, Jill Aug 1, 2001 2117
Effectively using the annual gift tax exclusion. Scroggin, John J. Jul 1, 2001 5422
TRANSFERS WITH A RETAINED LIFE ESTATE. Bertucelli, Robert F.; Weinblatt, Richard A. Jun 1, 2001 1649
Puerto Rican resident was not subject to U.S. estate and gift taxes. Fiore, Nicholas J. May 1, 2001 643
Estate planning strategies. Fiore, Nicholas J. Feb 1, 2001 649
Final Regs. on GRAT/GRUT qualified interest determinations. Weinberger, Mark Jan 1, 2001 827
Donation of home to church is deductible. Lynch, Michael Jan 1, 2001 243
Gift tax return disclosure. Laffie, Lesli S. Oct 1, 2000 100
Crummey Tax Trap. JOSEPHS, STUART R. Brief Article Jul 1, 2000 724
Gift tax SOL disclosure final regs. Vandermeulen, Bruce A. May 1, 2000 2109
The splitting issue. Schuster, Randi A. May 1, 2000 731
Gifts in excess of the applicable exclusion amount. Ransome, Justin P. Jun 1, 1999 1113
Allocation of GST exemption to contributions to life insurance trusts. Schoenfeld, Susan R. May 1, 1999 1931
Gift of a loan guarantee. Dunn, Lee Apr 1, 1999 552
Incomplete gifts. Lynch, Michael Jan 1, 1999 490
Gifting limited partnership interests: are annual exclusions available? Lipoff, Lawrence M. Jan 1, 1999 1859
New gift tax considerations. Soled, Jay A. Oct 1, 1998 2181
Recapitalization occurring prior to the effective date of Chapter 14 treated as taxable gift. LaRue, Jack Oct 1, 1998 568
Gift taxes: getting shortchanged by the $25,000 lifetime exemption increase. Harrison, Robert E. Aug 1, 1998 1296
Gifting compensatory stock options. Harrison, Robert E. Aug 1, 1998 1591
Purchase of QTIP remainder interest for FMV is a gift. Sager, Clayton R. Jun 1, 1998 1082
New gift tax SOL rules incorporate Chapter 14 disclosure requirements. Korte, David B. May 1, 1998 657
Fifth Circuit rules disclaimer is qualified. Arora, Alka Apr 1, 1998 1143
Does the TRA '97 offer true relief? Lipschultz, Brent S. Jan 1, 1998 7221
Estate and gift tax provisions of TRA '97. Keiser, Laurence Dec 1, 1997 3012
A comparative proposal to reform the United States gift tax annual exclusion. Kinsler, Jeffrey S. Nov 1, 1997 32564
Estate and gift tax legislation - oh what a relief it is? Nager, Ross W. Nov 1, 1997 1694
IRS CRACKDOWN ON ABUSIVE TRUSTS. Slott, Edward A. Nov 1, 1997 778
IRS issues filing guidance on SBJPA's foreign trust and gift reporting provisions. Zysik, Jeffrey C. Sep 1, 1997 3317
Will a Crummey beneficial interest qualify for an annual gift tax exclusion? Schenkel, Kent D. Jun 1, 1997 2844
State estate and gift tax provisions. Callihan, Debra S. Jun 1, 1997 2254
Using partnerships to make gifts at a discounted value. Ellentuck, Albert B. Jun 1, 1997 1188
The Crummey Road. Schuster, Randi A. May 1, 1997 775
Significant recent developments in estate planning. Zysik, Jeffrey C. Dec 1, 1996 9189
QPRT requirements: new proposed regs raise questions. Brophy, Peter M. Oct 1, 1996 1212
An update on Crummey powers. Lusby, Roger W., III Brief Article Dec 1, 1995 347
Basis adjustment for gift tax paid - amendment to regs. sec. 1.1015-5. Richter, Michael H. Brief Article Dec 1, 1995 525
Significant recent developments in estate planning. Abbin, Byrle M. Nov 1, 1995 6501
Family loans and loan guarantees. von Brachel, John Oct 1, 1995 3039
"Swing vote" attributes of transferred stock: implications for minority interest discounts. Woodson, William I. Sep 1, 1995 6034
Transfers of stock with retained voting rights. Gingerich, Henry F. Aug 1, 1995 1019
Gift and estate taxation: noncitizen spouse issues. Doiron, Daniel P. Aug 1, 1995 1021
Gift tax return SOL - exception to the general rule. Watson, Mark T. Jun 1, 1995 445
The Chapter 14 maze: a visual guide to secs. 2701-2704. Weber, Richard P. Feb 1, 1995 783
GST exemption allocations to life insurance trusts. Turner, Robert G. Dec 1, 1994 485
Gift tax return filing traps and opportunities. Nager, Ross W. Nov 1, 1994 981
IRS may revalue gifts for estate tax after gift-tax limitation period is up. Wagenbrenner, Anne Brief Article Oct 1, 1994 275
Letter Ruling 9420001: a taxable gift on conversion of preferred stock to common stock. Thompson, James G. Oct 1, 1994 699
SOL for assessing gift tax extended. Murphy, Scott P. Aug 1, 1994 735
Modifications of legal relationships can have Chapter 14 implications. Teresczuk, Timothy G. Aug 1, 1994 769
Gift tax return extensions. DeGregori, John H. May 1, 1994 544
Contingent beneficiaries and the annual gift tax exclusion. Ross, Ronald S. Apr 1, 1994 4615
Assets of foreign grantor trust not includible in grantor's U.S. gross estate. Zink, William J. Feb 1, 1994 891
Income tax vs. gift tax - dependants as donees. Grace, John F. Jun 1, 1993 960
Supporting worthy causes through the enhanced deduction: examine the benefits in excess inventory. Hoffman, Michael J.R.; McKenzie, Karen S.; Reiner, S. Theodore Jun 1, 1993 3531
Personal residence as charitable contribution. Grunkemeyer, Mike Brief Article Mar 1, 1993 327
IRS takes position that GRATs cannot be zeroed out. Coplan, Robert B. Jan 1, 1993 951
Making gifts into trusts: for minors. Fink, Philip R.; Kumar, Suja Aug 1, 1992 2897
Assets includible in a transferor's estate. Segal, Mark A. Aug 1, 1992 4951
Shifting income among family members. Ellentuck, Albert B. Mar 1, 1992 1414
Annual gift tax exclusion available for gifts to contingent beneficiaries. Thompson, James G. Dec 1, 1991 855
Gift tax limitation period does not apply to estate tax. Stalcup, Twylah Dec 1, 1991 1219

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