Search by Category
Natural Language Search
-
Recent Articles & Treatises
- Special Needs Trusts For Disabled Children November 24, 2023
- From Washington November 24, 2023
- The Decedent’s Last Will: A Final Profound Statement November 23, 2023
- Income Taxation of Nongrantor Trusts: An Overview November 23, 2023
- From The Courts November 23, 2023
- NYS Estate Tax Planning in 2024 November 23, 2023
- Tax News & Comment – December 2023 November 23, 2023
- Register for Thursday, May 18 Tax Seminar in Old Westbury [click card to register] April 12, 2023
- Subscribe to Tax News & Comment April 6, 2023
- Tax News & Comment — April 2023 March 31, 2023
- Tax News & Comment — June 2019 March 4, 2023
Most Popular
- The Decedent's Final Income Tax Return
- Use of Disclaimers in Pre and Post-Mortem Estate Planning
- Register for Thursday, May 18 Tax Seminar in Old Westbury [click card to register]
- Tax News & Comment - December 2023
- Distributable Net Income and Income in Respect of a Decedent
- Legal Basis for Seeking Abatement of New York State Tax Penalties
- Executor and Trustee Commissions Under the New York EPTL
- Letters Testamentary
- Marshalling Estate Assets
- Executor and Trustee Commissions Under NY EPTL
Categories
Search Our Entire Library
Federal 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 Code Treasury Regulations
- Internal Revenue Service
- International Estate Planning
- IRS Forms & Publications
- Legal Bitstream (tax cases, IRS rulings, etc.)
- Like Kind Exchange Calculator
- Tax News & Comment — February 2013
- Tax Research Resources (****)
- Treasury Regulations
- U.S. Tax Court
- Univ. of Miami Heckerling Report (2013)
- West Federal Taxation 2008: Corporations, Partnerships, Estates, & Trusts
New York State Tax Links
New York State Legal Links
New York City Tax & Legal Links
Law Offices of David L. Silverman 
2000 Estate and Gift Tax Decisions of Note
I. Built-in Capital Gains In Estate of Welch v. Comr., 208 F.3d 213 (6th Cir. 3/2000), the Court of Appeals held that a discount to reflect built-in capital gains of real property was appropriate, despite the fact that the corporation … Continue reading →