-
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
-
Natural Language Search
Search by Category
Most Popular
- Welcome
- Letters Testamentary
- Like Kind Exchanges of Real Estate Under IRC §1031 -- Treatise (January 2011)
- Contact
- ATTORNEY-CLIENT AND TAX PRACTITIONER PRIVILEGES
- Distributable Net Income and Income in Respect of a Decedent
- IRS & NYS DTF MATTERS: Recent Developments & 2015 Regs. & Rulings of Note
- Use of Disclaimers in Pre and Post-Mortem Estate Planning
- Self-Employment Tax for LLC Members: New Regs. Proposed
- General Power of Appointment Can Neutralize Estate Tax
Tag Archives: asset sales to trusts
Asset Sales to Grantor Trusts: Antidote to New Estate Tax?
PDF: Sales of Assets to Defective Grantor Trusts I. Introduction Asset sales to grantor trusts exploit income tax provisions enacted to prevent income shifting by capitalizing on different definitions of “transfer” for transfer and income tax purposes. The objective … Continue reading
