Search by Category
Natural Language Search
-
Recent Articles & Treatises
- Tax News & Comment – April 2023 March 25, 2023
- Tax News & Comment – April 2023 March 25, 2023
- Tax News & Comment – April 2023 March 25, 2023
- first page image March 23, 2023
- Tax News & Comment – April 2023 March 23, 2023
- Tax News & Comment — June 2019 March 4, 2023
- Tax News & Comment — June 2019 March 4, 2023
- (no title) March 4, 2023
- test August 26, 2019
- , July 25, 2019
- Tax News & Comment – April 2017 March 13, 2017
Most Popular
- Executor and Trustee Commissions Under NY EPTL
- The Decedent's Final Income Tax Return
- Legal Basis for Seeking Abatement of New York State Tax Penalties
- Depreciation Recapture
- Distributable Net Income and Income in Respect of a Decedent
- Like Kind Exchanges of Real Estate Under IRC Section 1031 -- Treatise
- Tax News & Comment - April 2023
- Use of Disclaimers in Pre and Post-Mortem Estate Planning
- Tax News & Comment - April 2023
- Elements of New York Tax Fraud
Tag Archives: gift tax
Estate Planning in 2013
Posted in Estate Planning, Estate Planning in 2013, Estate Planning in 2013, News, Treatises
Tagged applicable exclusion amount, carryover basis, completed gift, Congress, estate planning, estate tax, form 709, gift tax, gross estate, GST, marital deduction, new york estate tax, QTIP, QTIP election, surviving spouse, tax planning
Leave a comment
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 Congress, estate tax, gift tax, income tax, irs, Medicare, President Obama, tax legislation, tax planning, treasury
Leave a comment
Tax News & Comment — October 2013
Posted in News, Tax News & Comment
Tagged 1031, applicable exclusion amount, asset protection, audit, completed gift, Congress, credit shelter trust, deferred exchange, Delaware Asset Protection Trust, disclaimers, division of tax appeals, estate attorney, estate planning, estate tax, form 709, gift tax, income tax, irs, like kind exchange, marital deduction, new york estate tax, President Obama, probate, QTIP, QTIP election, qualified intermediary, statute of limitations, surviving spouse, tax appeals tribunal, tax attorney, tax fraud, tax lawyer, tax legislation, tax planning, treasury, valuation discount
Leave a comment
Tax and Legal Issues Arising in Connection With The Federal Gift Tax Return (2013 Revision)
Posted in Estate Planning, Federal Gift Tax, Gift Tax Planning, Gifts to Minors, Tax & Legal Issues Arising in Connection with the Federal Gift Tax Return (2013 Revision), Treatises
Tagged applicable exclusion amount, completed gift, deceased spouse unused exclusion amount, DSUE, estate planning, estate tax, gift tax, marital deduction, QTIP, QTIP election, tax planning
Leave a comment
The Decedent’s Last Will: A Final Profound Statement
Introduction. A will is a written declaration providing for the transfer of property at death. Although having legal significance during life, the will is without legal force until it “speaks” at death. Upon the death of the decedent, rights of … Continue reading
Tax News & Comment — May 2013
Tax News & Comment — May 2013
Posted in Tax News & Comment
Tagged applicable exclusion amount, credit shelter trust, Delaware Asset Protection Trust, estate planning, estate tax, gift tax, gross estate, GST, probate, tax appeals tribunal, tax lawyer, tax legislation, tax planning
Comments Off on Tax News & Comment — May 2013
Law Offices of David L. Silverman 
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 →