Add to ORKGThe long battle over disclaiming interests in jointly owned property moved a notch closer to conclusion with the publication of new regulations in late December, 1997. The new regulations are effective for disclaimers on or after December 31, 1997
The family-owned business exclusion, enacted as part of the Taxpayer Relief Act of 1997 contained nu...
Funding the marital and non-marital shares in a farm or ranch estate is always an important decision...
Traditionally, a substantial amount of farm property is transferred within the family. A major issue...
The long battle over disclaiming interests in jointly owned property moved a notch closer to conclus...
For years the Internal Revenue Service resisted the disclaimer of joint tenancy interests on the gro...
In light of the present position of the Service on the issue of joint tenancy disclaimers and the im...
The disclaimer is easily one of the most useful devices in the estate planner\u27s kit. Using discla...
The Tax Reform Act of 19761 introduced code section 2518,2 which created definitive standards for a ...
[Excerpt] “Disclaimers are a common feature of public and commercial life. While this article will b...
Over the last 30 years, substantial changes have emerged over the taxation of co-owned assets (other...
The Tax Reform Act of 19761 introduced Code section 2518,2 which attempted to create definite standa...
With little advance notice or fanfare, the Congress in late 1999 narrowed substantially the scope of...
Before 1989, the courts were almost uniformly unwilling to allow a discount for unmarketability of a...
Temporary and final regulations issued in late 2002 for the exclusion from income of gain on the pri...
Issuance of Notice 2000-41 more than four years ago was greeted by surprise and consternation by man...
The family-owned business exclusion, enacted as part of the Taxpayer Relief Act of 1997 contained nu...
Funding the marital and non-marital shares in a farm or ranch estate is always an important decision...
Traditionally, a substantial amount of farm property is transferred within the family. A major issue...
The long battle over disclaiming interests in jointly owned property moved a notch closer to conclus...
For years the Internal Revenue Service resisted the disclaimer of joint tenancy interests on the gro...
In light of the present position of the Service on the issue of joint tenancy disclaimers and the im...
The disclaimer is easily one of the most useful devices in the estate planner\u27s kit. Using discla...
The Tax Reform Act of 19761 introduced code section 2518,2 which created definitive standards for a ...
[Excerpt] “Disclaimers are a common feature of public and commercial life. While this article will b...
Over the last 30 years, substantial changes have emerged over the taxation of co-owned assets (other...
The Tax Reform Act of 19761 introduced Code section 2518,2 which attempted to create definite standa...
With little advance notice or fanfare, the Congress in late 1999 narrowed substantially the scope of...
Before 1989, the courts were almost uniformly unwilling to allow a discount for unmarketability of a...
Temporary and final regulations issued in late 2002 for the exclusion from income of gain on the pri...
Issuance of Notice 2000-41 more than four years ago was greeted by surprise and consternation by man...
The family-owned business exclusion, enacted as part of the Taxpayer Relief Act of 1997 contained nu...
Funding the marital and non-marital shares in a farm or ranch estate is always an important decision...
Traditionally, a substantial amount of farm property is transferred within the family. A major issue...