Add to ORKGThis final section elaborates on establishing carryover basis in situations involving inheritances, focusing on changes established under EGTRRA (the Economic Growth and Tax Relief Reconciliation Act of 2001). Included are discussions of operating loss carryover, unused built-in losses, qualified spousal property, and property transferred prior to or after death. Marital planning, including QTIP trusts and allocation of basis issues, are explored
This Article examines the Economic Recovery Tax Act of 1981 (ERTA) and the changes its provisions ha...
A growing number of elders have amassed substantial assets as a result of adopting frugal lifestyles...
This section discusses how carryover basis is established and adjusted when property, including real...
This final section elaborates on establishing carryover basis in situations involving inheritances, ...
For close to a century, an important (but unfortunate) feature of the Internal Revenue Code has been...
This section illustrates the various ways property may be acquired, and how the resulting basis may ...
Congressional dissatisfaction with the effects of IRC 1014(a) which, although death is not treated a...
The battle over the portion of value of property owned in joint tenancy (or tenancy by the entirety)...
Leaving property at death to the surviving spouse for life (a legal life estate or a life estate in ...
In the Tax Reform Act of 1976, Congress altered the treatment of basis in property acquired from a d...
One of the more important provisions of the Tax Reform Act of 1976 and one that will tend to grow in...
Alan L. Feld is a Boston University Law School professor and visiting professor at the University of...
This article examines the inheritance rights of the surviving spouse as a legal heir in light of the...
Executors of estates for decedents in 2010 could choose between an estate tax regime and a basis car...
Testators have traditionally enjoyed immense discretion in directing the disposition of their wealth...
This Article examines the Economic Recovery Tax Act of 1981 (ERTA) and the changes its provisions ha...
A growing number of elders have amassed substantial assets as a result of adopting frugal lifestyles...
This section discusses how carryover basis is established and adjusted when property, including real...
This final section elaborates on establishing carryover basis in situations involving inheritances, ...
For close to a century, an important (but unfortunate) feature of the Internal Revenue Code has been...
This section illustrates the various ways property may be acquired, and how the resulting basis may ...
Congressional dissatisfaction with the effects of IRC 1014(a) which, although death is not treated a...
The battle over the portion of value of property owned in joint tenancy (or tenancy by the entirety)...
Leaving property at death to the surviving spouse for life (a legal life estate or a life estate in ...
In the Tax Reform Act of 1976, Congress altered the treatment of basis in property acquired from a d...
One of the more important provisions of the Tax Reform Act of 1976 and one that will tend to grow in...
Alan L. Feld is a Boston University Law School professor and visiting professor at the University of...
This article examines the inheritance rights of the surviving spouse as a legal heir in light of the...
Executors of estates for decedents in 2010 could choose between an estate tax regime and a basis car...
Testators have traditionally enjoyed immense discretion in directing the disposition of their wealth...
This Article examines the Economic Recovery Tax Act of 1981 (ERTA) and the changes its provisions ha...
A growing number of elders have amassed substantial assets as a result of adopting frugal lifestyles...
This section discusses how carryover basis is established and adjusted when property, including real...