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Browse Transfer taxes topic


1-178 out of 178 article(s)
Title Author Type Date Words
Financial planning strategies for depressed asset values. Westley, Robert A. Jun 1, 2020 690
New York State's Real Estate Transfer Tax: What CPAs Need to Know. Barral, David M. May 1, 2020 882
Great time for a GRAT: A grantor retained annuity trust can form the cornerstone of an estate plan. Burke, Megan M. Oct 1, 2019 3880
Taking the "Quick" Out of Quitclaim Deeds. Hoonhout, Robert A. Dec 1, 2017 4778
Recent developments in estate planning. Ransome, Justin Sep 1, 2017 9380
Valuation of family-owned entities for estate and gift tax purposes under sec. 2704. Williamson, Donald T.; Stephanson, Craig May 1, 2017 8708
Buying America! Foreign investment in U.S. real property: recap and new developments. Dorot, Datan; Lankri, Elysa M. Apr 1, 2017 5984
North Carolina's nonconformity to federal bonus depreciation: mechanics and planning opportunities. Price, Violet; Arnold, Matthew; Sheats, Livingston Apr 1, 2017 1585
Demystifying the qualified payment right: structuring and administering a s. 2701-compliant entity. Brown, Nathan R.; DeStefano, John F. Mar 1, 2017 4463
Understanding qualified domestic trusts and portability. Nelson, Brent W.; Roediger, Anne V. Dec 1, 2016 6732
Pay early, pay less: maximizing TPT credit availability for married couples. Pratt, David; Rosenblum, Michael Nov 1, 2016 5040
Foreign trusts and U.S. tax implications. Rokahr, Alice; Cockburn, Maggie Sep 22, 2016 6041
Double and triple drops with liquidations clarified in pair of revenue rulings. Gottlieb, Andrew Jul 1, 2016 1402
Source of consideration for transfer not relevant in gift analysis. Beavers, James A. Jan 1, 2016 1519
Recent developments in estate planning. Ransome, Justin Oct 1, 2015 9133
Identifying a partnership distribution. Ellentuck, Albert B. Oct 1, 2015 866
Transfer taxes: 5 questions to ask clients with international ties; increasing globalization raises new issues for CPAs to consider when advising families, businesses, and real property owners. Roman, Christopher Jul 1, 2015 2366
Florida family trust companies: tax and nontax considerations. Malec, Brian M.; Bowman, Scott A. May 1, 2015 4764
The transfer loss property between an S corporation and its shareholder. Schnee, Edward J.; Seago, W. Eugene Jan 1, 2015 4892
Taxing indirect transfers: improving an instrument for stemming tax and legal base erosion. Cui, Wei Mar 22, 2014 21939
Rubik's Cube and tax policy: proposed solutions for puzzling components of estate planning with life insurance. Moore, Kelly A. Jan 1, 2014 13035
Chief counsel disregards indemnification agreements under anti-abuse rules in transactions that result in disguised sales. Lipman, Benjamin; Weintraub, Sanford Oct 1, 2013 1994
Formula clauses: adjusting property transfers to eliminate tax. Skarbnik, John H.; West, Ron Feb 1, 2013 5631
How about a little "me time": estate planning after ATRA. Siegler, Doug Feb 1, 2013 6020
Dodging the draft (tax): how China's draft inheritance tax law turns a blind eye to the rich, a good eye to the masses, and how a reorientation can be realized. Brown, Justin T. Jan 1, 2013 11285
Agricultural implications of the American Taxpayer Relief Act of 2012. Armbruster, Walter J. Jan 1, 2013 853
Farm transition: tough tasks at hand and why transfer tax isn't so tough. van der Hoeven, Guido Essay Jan 1, 2013 5132
An overview of changes in the American Taxpayer Relief Act of 2012 impacting agriculture. McEowen, Roger A. Essay Jan 1, 2013 2686
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
Case study: excluding assets from a tax-free incorporation to avoid double taxation later. Ellentuck, Albert B. Sep 1, 2011 1915
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
Decanting and its alternatives: remodeling and revamping irrevocable trusts. Simmons, Thomas E. Jun 22, 2010 17136
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
Possible tax consequences under Florida durable powers of attorney. Tiernan, Peter B. Feb 1, 2006 4335
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
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
Minding your own (family) business: a taxing partner. Watumull, Rann Aug 1, 2005 729
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
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
Use generation-skipping flexibility with care. Wagner, William J. Sep 6, 2004 866
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
The 2001 Tax Act - Estate Tax Repeal? Kahn, Alan D.; Levin, Mark H.; Colson, Robert H. Sep 1, 2001 2250
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
TIMING IS KEY IN GIFT GIVING. Stone, Mark Apr 1, 2000 1245
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
Transfer tax relief under TRA '97. Foster, Laurence I.; Kilgallen, Michael A. Sep 1, 1998 3445
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
Income tax defective trusts can save taxes. Kahn, David H. Apr 1, 1995 1455
Estate entitled to marital deduction for QTIP election. Colella, Frank G. Feb 1, 1995 2351
Gifts from revocable trusts. Conway, Margaret Jan 1, 1995 1690
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
Tax rate compression and estate income tax planning. Streer, Paul J. Oct 1, 1994 3637
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
Appraising personal property and fine arts. Linsner, Kenneth Jay Aug 1, 1994 2021
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
Where to deduct administration expenses when marital deduction is claimed - Form 706 or Form 1041? Saslaw, Joseph S. Feb 1, 1994 1565
Assets of foreign grantor trust not includible in grantor's U.S. gross estate. Zink, William J. Feb 1, 1994 891
NYS transfer tax affects real estate workouts. Taicher, Jaime Jan 1, 1994 1124
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
The life insurance "transfer for value" rule. Brown, Dennis C. Jun 1, 1993 1289
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
Marital deduction unavailable to non-marital trust. Colella, Frank G. Mar 1, 1993 2443
Orchestrating a continuation provision in a partnership agreement for estate tax purposes. Switzer, Ralph V.; Jones, Edward D. Dec 1, 1992 6298
Sec. 2702 - special valuation rules personal residence trust. Briloff, Lenore A. Dec 1, 1992 1065
Update on estate taxation of non-resident aliens. Hutton, Clifford E.; Smith, Darlene A. Oct 1, 1992 1864
The courts and IRS assist planners who have million dollar GST problems. Marshall, Anthony P. Oct 1, 1992 1352
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
Income tax consequences of an inheritance. Byrne, Christopher J. Aug 1, 1992 1305
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
Discount partnership arrangements still can be used to reduce transfer taxes. Taylor, Rick J. Jun 1, 1992 1809
Harsh result for intra-family notes that cancel at death. Wagenbrenner, Anne Brief Article Jun 1, 1992 300
Estate planning for Canadians investing in U.S. vacation homes. Dominguez, Daniel May 1, 1992 930
Value of charitable bequest must be ascertainable at date of death. Bellairs, Chester May 1, 1992 519
Chapter 14: lapsing rights.... Gardner, John C. Brief Article Apr 1, 1992 375
... Transfers in trust. Gardner, John C. Apr 1, 1992 844
Using stepped-up basis on sale after spouse's death. Ditman, Scott Apr 1, 1992 840
Operating expenses of a business not deductible as an administrative expense. De Rosa, Albert Mar 1, 1992 1068
Gift tax limitation period does not apply to estate tax. Stalcup, Twylah Dec 1, 1991 1219
Fiduciary tax planner. Diers, Dan A. Column Nov 1, 1991 892
Another "final word" in estate planning. Krasnick, Daniel Oct 1, 1991 2894
Structuring of life insurance trusts: impact of recent cases. Colburn, Steven C.; Englebrecht, Ted D. Sep 1, 1991 4438
Tax planning for distributions in kind. LaRosa, Alfred J. Sep 1, 1991 1503
Business succession planning: a new ball game. Fiala, David M. Aug 1, 1991 2869
Using a profit sharing plan as an estate planning tool. Fair, Andrew J.; Maisel, Melvin L. Aug 1, 1991 4285
Creating an estate tax projection package using Lotus 1-2-3. Diers, Dan A. Mar 1, 1991 1438
Special use valuation requires proper election and agreement. Slott, Edward A. Feb 1, 1991 1637
Buy-sell agreements - a valuable estate planning tool. Feb 1, 1990 2715
Estate planning - an act of kindness. Veres, Robert N. column Jan 1, 1990 1871
AICPA testimony calls for moratorium on Section 2036(c) antifreeze provision. Dec 1, 1989 436
Year-end giving: your best "tax-wise" moves for 1988. Nov 1, 1988 742

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