Tag Archives: Revenue Procedures

2012 Regulations, Rulings & Pronouncements of Note

Posted on February 14, 2013 by David L. Silverman, J.D., LL.M. (Taxation)

View in PDF:  Tax News & Comment — February 2013 2012 Regulations, Rulings & Pronouncements of Note I.   Taxpayer Advocate Report National Taxpayer Advocate Nina E. Olson issued the agency’s annual report to Congress on January 9, 2013. The report … Continue reading →

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2012 Gift & Estate Tax Decisions of Note

Posted on February 14, 2013 by David L. Silverman, J.D., LL.M. (Taxation)

View in PDF:  Tax News & Comment — February 2013 2012 Gift & Estate Tax Decisions of Note I.    Formula Clauses The Tax Court in Wandry v. Com’r, T.C. Memo 2012-88, nonacq., 2012-46 I.R.B. upheld a defined value clause containing … Continue reading →

Posted in Gift & Estate Tax Decisions of Note, Gift Tax Planning, News, Tax Decisions, Tax News & Comment | Tagged , , , , , , , , , , , , , , , , , , , , , , | Leave a comment