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Recent Articles & Treatises
- Registration now open for September 17, 2019 CPE Seminar, “IRC Sec. 199A: Wasn’t the Code to be Simplified?” August 26, 2019
- A Journey Through IRC Section 199A: Wasn’t the Code to be Simplified? July 25, 2019
- Tax News & Comment — August 2019 July 25, 2019
- Tax News & Comment – April 2017 March 13, 2017
- Tax News & Comment — May 2016 May 14, 2016
- FROM WASHINGTON & ALBANY — Current Election Probabilities; Tax Plans of Trump and Clinton May 13, 2016
- FROM FEDERAL AND NYS COURTS: Recent Developments & 2015 Decisions of Note May 13, 2016
- IRS & NYS DTF MATTERS: Recent Developments & 2015 Regs. & Rulings of Note May 13, 2016
- Creating and Maintaining Flexibility in Wills and Trusts May 13, 2016
- Escaping the Quandary Posed by Unreported Foreign Accounts May 13, 2016
- Like Kind Exchanges Alive and Well: An Update May 13, 2016
Most Popular
- Executor and Trustee Commissions Under NY EPTL
- Legal Basis for Seeking Abatement of New York State Tax Penalties
- Valuation Discounts for LLCs
- Gain, Loss and Depreciation Issues in Like Kind Exchange
- Executor and Trustee Commissions Under the New York EPTL
- September 17 CPE Breakfast Lecture in Old Westbury, New York -- "IRC Sec. 199A: Wasn't the Code to be Simplified?"
- Distributable Net Income and Income in Respect of a Decedent
- Defeating The Right of Election in EPTL § 5-1.1-A
- Taxation of Foreign Nongrantor Trusts: Throwback Rule
- General Power of Appointment Can Neutralize Estate Tax
Daily Archives: March 4, 2010
The Federal Gift Tax Return Form 709: Tax and Legal Issues
With little Congressional interest in increasing the $1 million lifetime exemption, familiarity with gift tax is important in estate planning. This seminar will first consider legal requirements for a completed gift. Filing requirements will then be reviewed. Gifts exempt from … Continue reading
Posted in Gift Tax Returns, Treatises
Tagged 709, annual exclusion, assessment, collection, crummey, deficiencieds, estate tax, filing, form 709, gift, gift tax, gift tax return, statute of limitations, valuation discounts
Memorandum — Revised New York Criminal Law Statutes
Tax Professionals preparing 2009 New York State corporate, income, employment and sales tax returns should be alert to statutory changes which create new tax offenses and which impose stricter criminal penalties for existing offenses. In some cases, tax professionals may … Continue reading
