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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
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- 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
- Legal Basis for Seeking Abatement of New York State Tax Penalties
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- Taxation of Foreign Nongrantor Trusts: Throwback Rule
- Executor and Trustee Commissions Under the New York EPTL
- Marshalling Estate Assets
- Defeating The Right of Election in EPTL § 5-1.1-A
- The IRC § 2036 Trap in Planning With FLPs & Grantor Trusts
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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
