Search Entire Library
Daily Archives
-
Tax News Today
- Tax News & Comment — February 2012
- From Washington — Recent Developments, August 2011
- The Decedent’s Last Will: A Final Profound Statement
- Peering Through the Legal Prism: When Asset Protection Becomes Fraudulent
- August Comment — Deferred Exchanges Under the Regulations
- From The Courts — Recent Developments, August 2011
- From The IRS — Recent Developments, August, 2011
- Tax News & Comment — August 2011
- Tax News & Comment — April 2011
- Post Mortem Estate & Income Tax Planning
- New York State Tax Litigation
- January 31, 2011 Like Kind Exchange Seminar at HSBC
- Like Kind Exchanges of Real Estate Under IRC §1031 — Treatise (January 2011)
- Tax News & Comment — June, 2010
- Like Kind Exchanges of Real Estate Under IRC Section 1031 — Treatise
Federal Tax Links
- ABA tax links
- After Death Planning: Minimizing Tax Liabilities (searchable text)
- CCH Tax Legislaton Coverage
- Federal Income Tax Regs. Vol. 2; 1.301-1 — 1.483-4
- Federal Income Tax Regulations
- Federal Tax Research (legal bitstream)
- Federal Tax Research Guide
- Internal Revenue Code
- Internal Revenue Service
- Like Kind Exchange Calculator
- Tax Research Resources (****)
- Translate nytaxattorney.com
- Treasury Regulations
- U.S. Tax Court
- West Federal Taxation 2008: Corporations, Partnerships, Estates, & Trusts
Legal Links
New York City Tax & Legal Links
New York State Legal Links
New York State Tax Links
News/Financial Links
Monthly Archives: April 2010
Executor and Trustee Commissions Under the New York EPTL
For PDF press here: Executor and Trustee Commissions Under the NY EPTL.wpd A. Executor Commissions 1. Statutory Commission Rates In New York, Executor commissions are set out by statute. Surrogate’s Court and Procedure Act (SCPA) § 2307 provides that a … Continue reading
Posted in Memoranda, Treatises
Tagged administration, Executor Commissions, NY EPTL, probate, Statutory Commissions, Trustee Commissions
Leave a comment
Prenuptial Agreements
Prenuptial agreements can provide for property, support, inheritance, and custodial rights in the event of divorce or death. Many persons, especially those remarrying, will insist upon such an agreement. Continue reading
Article 78 Review of Tax Appeals Tribunal
Printer-friendly PDF: Article 78 Review of Tax Appeals Tribunal II.wpd A. Pre-Tribunal Adjudication The Bureau of Conciliation and Mediation Services (BCMS) comprises a separate operating bureau within the Division of Taxation, and reports directly to the Commissioner of Taxation and … Continue reading
Supplemental Needs Trusts
Elderly and disabled persons are peculiarly prone to significant and continuing costs for long-term care. Since many governmental benefits are need-based, ownership of substantial assets may preclude qualification under these programs.
A Special Needs Trust (SNT) established for a person with severe and chronic disabilities may enable a parent or family member to supplement Medicare or Supplemental Security Income (SSI), without adversely affecting eligibility under these programs, both of which impose restrictions on the amount of “income” or “resources” which the beneficiary may possess. 42 U.S.C. § 1382a. Continue reading
Posted in Memoranda, Tax News & Comment, Treatises
Tagged EPTL § 7-1.12, Medicaid, Medicare, SSI, supplemental needs trusts
Leave a comment
Winning a Sales Tax Dispute in the Division of Tax Appeals
With the lure of interest, penalties, and large revenues upon which the sales tax is based, the Department of Taxation aggressively pursues sales tax revenue through audit. To emerge victorious in a sales tax dispute, the taxpayer should be conversant with some important principles involving sales tax litigation. Continue reading →