-
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
- Article 78 Appeals to Appellate Division, Third Department
- Letters Testamentary
- Welcome
- Legal Basis for Seeking Abatement of New York State Tax Penalties
- Federal District Court Refund Litigation
- Use of Disclaimers in Pre and Post-Mortem Estate Planning
- Validity, Interpretation & Effect of Wills Having Jurisdiction Outside of New York
- Income Tax Planning for New York Trusts
- Use of Disclaimers in Pre and Post-Mortem Estate Planning
- Taxation of Foreign Nongrantor Trusts: Throwback Rule
Tag Archives: TSB-M-15(3)(M)
IRS & NYS DTF MATTERS: Recent Developments & 2015 Regs. & Rulings of Note
IRS Issues Final Regulations on Portability The Treasury and the IRS have released the final regulations on portability of a Deceased Spouse’s Unused Exclusion Amount (“DSUE amount”). These regulations modify the Temporary Regulations issued on June 18, 2012. The final … Continue reading
Posted in News
Tagged 20 NYCRR 105.20(d)(1), 2016 "Green Book", amending irrevocable trusts, capital gains proposals, completed gifts for tax purposes, consistent valuation rule, DSUE, Estate tax 960(b), estate tax audit;, final regulations portability, grantor trust no rulings, irc 1014(f), IRC 6035, IRS definition of "executor", New York Tax Law 605(b), NYC Administrative Code 11-1705(b)(1)(A), NYS "add back" rule, NYS decanting bill, NYS estate tax "cliff", NYS Estate Tax technical amendments, NYS residency rules, PLR 201507008, PLR 201516056, PLR 201544005, PLR 20156056, proposed disclaimers, Rev. Proc. 2014-18, scrivener's error, SMLLC not intangible NY property, TB-IT-690, trustee amendment of decanting NYS, TSB-M-15(3)(M), valuation statements estate tax return
Leave a comment
