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Articles & Seminar Materials
- June 5 NYS Tax Litigation Seminar: Completion Certificate June 2, 2025
- June 5 NYS Tax Litigation Seminar — Outline May 31, 2025
- June 5 Tax Litigation Seminar — Supplementary Materials May 14, 2025
- June 5 CPE Seminar: NYS Tax Litigation — Practice & Procedure April 28, 2025
- March 13 CPE Seminar: Supplementary Materials March 4, 2025
- Income Taxation of New York Trusts & 2025 Planning Strategies March 4, 2025
- Webinar Recording of 1031 Final Regulations Seminar January 16, 2025
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Author Archives: David L. Silverman, J.D., LL.M. (Taxation)
To Cut Debt, Obama Shifts on No Tax Vow
To Cut Debt, Obama Shifts on No Tax Vow By JACKIE CALMES President Obama, still seeking to get Congressional Republicans to join in a bipartisan commission to reduce the federal debt, suggested he would be willing to break his campaign … Continue reading
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Tax Foundation Finds New York Taxes Among Highest in Nation
Tax Foundation Finds New York Taxes Among Highest in Nation
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New IBM software optimizes NYS-DTF audit selection; saves NYS $0.889 billion.
New IBM software optimizes NYS-DTF audit selection; saves NYS $0.889 billion.
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Tax News & Comment — March 2010
Tax News & Comment — March 2010
Posted in Tax News & Comment
Tagged 2010, estate planning, estate tax, gift tax, march 2010, Tax News & Comment, tax outlook, tax planning
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IRS Continues to Increase Oversight of Tax Return Preparers to Improve Compliance, Taxpayer Service
IRS Continues to Increase Oversight of Tax Return Preparers to Improve Compliance, Taxpayer Service IR-2010-44, April 7, 2010 WASHINGTON — As the April 15 tax deadline approaches, the Internal Revenue Service today announced initial results from its stepped-up effort involving … Continue reading
New York’s Unconstitutional Tax on the Internet
PDF: New York’s Unconstitutional Tax on the Internet April 1st, 2010 | Category: North Carolina Law Review As the current economic downturn continues to ripple through every sector of the economy, state governments from North Carolina to California are struggling … Continue reading
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
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
Tax News & Comment — March 2010
The March 2010 issue of Tax News & Comment focuses on tax and estate planning in 2010. “IRS Matters” discusses 2009 Regulations and Rulings of Note; “From the Courts” discusses 2009 Gift & Estate Tax Decisions of Note: “From Washington” … Continue reading
Posted in Seminars
Tagged 1031, estate, estate planning, gift, irs, tax, tax planning, treasury
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Estate Planning in 2010
© 2010 Law Offices of David L. Silverman, J.D., LL.M, Lake Success, NY 11042 (516) 466-5900 Estate Planning in 2010 For PDF Version, press here: Estate Planning Treatise FD I. Period of Uncertainty The federal estate tax was repealed midnight, … Continue reading
Posted in Estate Planning, Treatises
Tagged applicable exclusion amount, carryover basis, Congress, estate tax, gift tax, GST, marital deduction, new york estate tax, QTIP, will
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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 →