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Recent Articles & Treatises
- Registration now open for September 17, 2019 CPE Seminar, “IRC Sec. 199A: Wasn’t the Code to be Simplified?” August 26, 2019
- A Journey Through IRC Section 199A: Wasn’t the Code to be Simplified? July 25, 2019
- Tax News & Comment — August 2019 July 25, 2019
- Tax News & Comment – April 2017 March 13, 2017
- Tax News & Comment — May 2016 May 14, 2016
- FROM WASHINGTON & ALBANY — Current Election Probabilities; Tax Plans of Trump and Clinton May 13, 2016
- FROM FEDERAL AND NYS COURTS: Recent Developments & 2015 Decisions of Note May 13, 2016
- IRS & NYS DTF MATTERS: Recent Developments & 2015 Regs. & Rulings of Note May 13, 2016
- Creating and Maintaining Flexibility in Wills and Trusts May 13, 2016
- Escaping the Quandary Posed by Unreported Foreign Accounts May 13, 2016
- Like Kind Exchanges Alive and Well: An Update May 13, 2016
Most Popular
- Executor and Trustee Commissions Under NY EPTL
- September 17 CPE Breakfast Lecture in Old Westbury, New York -- "IRC Sec. 199A: Wasn't the Code to be Simplified?"
- Defeating The Right of Election in EPTL § 5-1.1-A
- Legal Basis for Seeking Abatement of New York State Tax Penalties
- Executor and Trustee Commissions Under the New York EPTL
- Gain, Loss and Depreciation Issues in Like Kind Exchange
- Taxation of Foreign Nongrantor Trusts: Throwback Rule
- Letters Testamentary
- Living Wills
- Executors and Trustee Commissions
Tag Archives: Revenue Rulings
2012 Regulations, Rulings & Pronouncements of Note
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
Posted in IRS Rulings & Regulations
Tagged Acquiescence, applicable exclusion amount, Chief Council Advisory, estate attorney, identity theft, IRS underfunding, like kind exchange, probate, Revenue Procedures, Revenue Rulings, tax attorney, tax lawyer, tax legislation, Technical Memoranda, treasury regulations
2006 REGS, IRS RULINGS & PRONOUNCEMENTS
Printer-friendly PDF version: 2006 Regs., Rulings, & IRS Pronouncements.wpd Since IRA accounts often reflect a lifetime of retirement savings, their inclusion in a QTIP trust is important. Rev. Rul. 2000-2 stated that IRA proceeds may qualify for a QTIP election … Continue reading
Posted in IRS Matters, Tax News & Comment
Tagged irs, Regulations, Revenue Rulings
2012 Gift & Estate Tax Decisions of Note
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 →