Add to ORKGThe concept of “portability,”1 enacted as part of the Tax Relief Act of 2010,2 as expected has become popular and, even though the statutory authority for portability is set to expire on December 31, 2012, it is believed that, unless federal estate tax is repealed, portability will be available after 2012
The family-owned business exclusion, enacted as part of the Taxpayer Relief Act of 1997 contained nu...
Temporary and final regulations issued in late 2002 for the exclusion from income of gain on the pri...
The Extra-Territorial Income Exclusion Act of 2000,1 which repealed the rules regarding Foreign Sale...
A 2013 tax law change–the portability rule–can simplify farm and ranch estate planning. But farm and...
The longstanding practice of Agricultural Law Digest, dating from commencement of publication, has b...
On November 18, 2011, the Department of the Treasury issued proposed regulations1 withdrawing the pr...
The final regulations (which were published on December 24, 2002) to determine a taxpayer’s principa...
The rapid run-up in farm and ranch real estate values in recent years has resulted in some property ...
Most legal rules exist until the rule is repealed, the rule comes to the end of its stated term or i...
Prior to 2011, the most efficient estate tax planning for married couples required a minimal level o...
One of the centerpieces of the Taxpayer Relief Act of 1997 was the family-owned business exclusion, ...
The dramatic increase in recent years of the level of the applicable exclusion for federal estate ta...
Repeal of the federal estate tax (as well as the generation-skipping transfer tax) effective for dea...
Almost 57 years ago, the Department of the Treasury issued final regulations1 making it clear that c...
Two recently published Notices have focused attention on the application of the mid-year and mid-mon...
The family-owned business exclusion, enacted as part of the Taxpayer Relief Act of 1997 contained nu...
Temporary and final regulations issued in late 2002 for the exclusion from income of gain on the pri...
The Extra-Territorial Income Exclusion Act of 2000,1 which repealed the rules regarding Foreign Sale...
A 2013 tax law change–the portability rule–can simplify farm and ranch estate planning. But farm and...
The longstanding practice of Agricultural Law Digest, dating from commencement of publication, has b...
On November 18, 2011, the Department of the Treasury issued proposed regulations1 withdrawing the pr...
The final regulations (which were published on December 24, 2002) to determine a taxpayer’s principa...
The rapid run-up in farm and ranch real estate values in recent years has resulted in some property ...
Most legal rules exist until the rule is repealed, the rule comes to the end of its stated term or i...
Prior to 2011, the most efficient estate tax planning for married couples required a minimal level o...
One of the centerpieces of the Taxpayer Relief Act of 1997 was the family-owned business exclusion, ...
The dramatic increase in recent years of the level of the applicable exclusion for federal estate ta...
Repeal of the federal estate tax (as well as the generation-skipping transfer tax) effective for dea...
Almost 57 years ago, the Department of the Treasury issued final regulations1 making it clear that c...
Two recently published Notices have focused attention on the application of the mid-year and mid-mon...
The family-owned business exclusion, enacted as part of the Taxpayer Relief Act of 1997 contained nu...
Temporary and final regulations issued in late 2002 for the exclusion from income of gain on the pri...
The Extra-Territorial Income Exclusion Act of 2000,1 which repealed the rules regarding Foreign Sale...