Monthly Archives: October 2013

Like Kind Exchanges of Real Estate Under IRC § 1031

Posted in Like Kind Exchanges of Real Estate Under IRC Sec. 1031 (2013 Revised Ed.), Like Kind Exchanges of Real Estate Under IRC Section 1031 | Tagged , , , , , , , , , , , , , , , , , ,

Estate Planning in 2013

Posted in Estate Planning, Estate Planning in 2013, Estate Planning in 2013, News, Treatises | Tagged , , , , , , , , , , , , , , ,

Summary of Tax Changes Under American Taxpayer Relief Act of 2012

           (1)    Ordinary Income.         Beginning in the 2013 taxable year, single taxpayers with ordinary income over $400,000 and married taxpayers filing jointly whose income exceeds $450,000 will be subject to a new higher 39.6 percent tax rate. [These … Continue reading

Posted in News | Tagged , , , , , , , , ,

Second Term Blues Visit President Obama

Congress Grants One Year Reprieve For Affordable Care Payments President Obama has suffered a precipitous decline in his approval rating since late April, when that indicator was at 50 percent. Today, Mr. Obama enjoys the approval of only 45 percent … Continue reading

Posted in From Washington, Tax News & Comment | Tagged , , , , , , ,

Recent IRS Developments — October 2031

I.  Taxpayer Advocate Issues 2014 Report National Taxpayer Advocate Nina Olson recently issued a report detailing the issues on which the Taxpayer Advocate Service (TAS) will focus during the fiscal 2014 tax year. IR-2013-63. The Taxpayer Advocate is required by … Continue reading

Posted in IRS, Tax News & Comment | Tagged , , , , , , , ,

Update on 11th Annual Tax Symposium in November

Like Kind Exchanges of Real Estate Under IRC §1031 (TAX CPE) (CLE); Course 3047; Lecturer: David L. Silverman, J.D., LL.M. (Taxation) The Section 1031 like-kind exchange is a powerful tax-deferral technique that has, for the most part, escaped Congressional scrutiny. … Continue reading

Posted in News | Tagged , , , , , , , , , ,

Tax Planning For Divorce

Posted in Divorce, Divorce, Tax Planning For | Tagged , , , , , , , , , , ,