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- 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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- Attorney-Client Privilege in Tax Disputes
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- Surrogate Finds Tax Apportionment Clause "Beneficial Disposition" Under EPTL 3-3.2(a)(1)
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- Use of Disclaimers in Pre and Post-Mortem Estate Planning
- Defeating The Right of Election in EPTL § 5-1.1-A
- Letters Testamentary
- Tax Court Rejects Sale-Leaseback; Upholds $87 Million Assessment
- REMOVING FEDERAL TAX LIENS
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Calculation of Federal Estate Tax Liability (October 1996)
In general, a Form 706 estate tax return need only be filed if the value of the gross estate exceeds the $600,000 exemption equivalent. If required, the form must be filed within 9 months after the date of the decedent’s … Continue reading →