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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
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- Executor and Trustee Commissions Under NY EPTL
- Gain, Loss and Depreciation Issues in Like Kind Exchange
- Depreciation Recapture
- 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?"
- Letters Testamentary
- The IRC § 2036 Trap in Planning With FLPs & Grantor Trusts
- Defeating The Right of Election in EPTL § 5-1.1-A
- Legal Basis for Seeking Abatement of New York State Tax Penalties
- Elements of New York Tax Fraud
Author Archives: David L. Silverman, J.D., LL.M. (Taxation)
Registration now open for September 17, 2019 CPE Seminar, “IRC Sec. 199A: Wasn’t the Code to be Simplified?”
Proceed to online Registration
Posted in News
FROM WASHINGTON & ALBANY — Current Election Probabilities; Tax Plans of Trump and Clinton
As of April 22, the probability of Hillary Clinton becoming the Democratic nominee is .939 (1/15 odds); that of her becoming President, .727 (2/5 odds). Mr. Trump now has a .664 probability (1/2 odds) of prevailing in Cleveland, but only … Continue reading
Posted in From Washington, News
Tagged 1041(d), Badgett v. commissioner, baeubrun v. commissioner, Billhartz v. commissioner, crummey powers;, estate of, estate of pulling v. commissioner, estate of redstone v. comm'r, estate of sanfilippo v. commissioner, exxon mobil v. state new york, federal tax refunds, hughes v. commissioner, irc 6901, matter of gaied, matter of ryan new york, matter of zanetti, new york state residency audit, people v. nextel court of appeals, permanent place of above new york, reasonable cause federal tax penalties, SEC v. Wyly, specht v. united states, tax payments or tax deposits, trust protectors;, united states v. stiles, west v. koshkinen, windford v. commissioner
FROM FEDERAL AND NYS COURTS: Recent Developments & 2015 Decisions of Note
Federal Courts United States v. Stiles, 114 AFTR2d 2014-6809, 2014 BL 338556 (W.D. Pa. Dec. 2, 2014) held a personal representative liable for distributing estate assets before paying the decedent’s outstanding tax debt. Distributions made to the fiduciary and his … Continue reading
Posted in News
Tax News & Comment — May 2016