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: tax lawyer
Second Term Blues Visit President Obama
Congress Grants One Year Reprieve For Affordable Care Payments President Obama has suffered a precipitous decline in his approval rating since late April, when that indicator was at 50 percent. Today, Mr. Obama enjoys the approval of only 45 percent … Continue reading
Posted in From Washington, Tax News & Comment
Tagged Congress, income tax, irs, President Obama, tax lawyer, 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 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
Revision of New York Power of Attorney Law Takes Effect
Revision of New York Power of Attorney Law Takes Effect Effective 9/1/09, NY General Obligations Law §5-1501, which governs the content and execution of powers of attorney, was revised and amended. Powers executed prior this date remain valid, but are … Continue reading
Post Mortem Estate Tax Planning
Post Mortem Estate Planning Calculation and remittance of federal and NYS estate tax is of primary concern in administering an estate. An estate tax return must generally be filed within nine months of the decedent’s death, and payment must also … Continue reading
Portability of Estate Tax Exclusion — Did Congress Guild the Lily?
View in PDF: Tax News & Comment — February 2013 I. Introduction As part of the 2010 Tax Act, Congress enacted a statute allowing a surviving spouse to utilize the unused portion of the predeceasing spouse’s lifetime estate tax … Continue reading
Posted in Estate Planning, Gift Tax Planning, Lifetime Exclusion, Portability
Tagged advantages of portability, applicable exclusion amount, credit shelter trust, credit shelter trust vs. portability, deceased spousal exclusion amount, disadvantages of portability, DSUE, electing portability, estate attorney, estate planning, estate tax, estate tax exclusion, estate tax return, gift tax, gross estate, GST, ILIT, IRS estate tax audits, new york estate tax, Portability, QTIP election, QTIP Trust, tax attorney, tax lawyer
Leave a comment
Law Offices of David L. Silverman 
Tax News & Comment — August 2014