Add to ORKGIn the Tax Reform Act of 1976, Congress altered the treatment of basis in property acquired from a decedent. Under § 1023 of the Internal Revenue Code, a beneficiary now acquires as his basis, the decedent\u27s basis, subject to adjustments, rather than the fair market value at the date of death. The author explains these changes and their effects
In 1918 Congress added to the then simple but rapidly proliferatingestate tax law a deduction for pr...
Section 2036(a)(1) of the Internal Revenue Code\u27 throws back intothe decedent\u27s gross estate t...
Decedent, an attorney, in 1925, at the age of sixty-nine, established two spendthrift trusts-one for...
For close to a century, an important (but unfortunate) feature of the Internal Revenue Code has been...
Congressional dissatisfaction with the effects of IRC 1014(a) which, although death is not treated a...
One of the more important provisions of the Tax Reform Act of 1976 and one that will tend to grow in...
Although some have argued strongly to the contrary, it was clear for decades even before the statute...
Until recently, in those circumstances where there was a valuation range with respect to a particula...
"The paper calls attention to the fact that there was evidently an error of omission in the Tax Refo...
The taxpayer’s method of property acquisition is significant in determining the proper income tax or...
This final section elaborates on establishing carryover basis in situations involving inheritances, ...
Testator died in 1903, and the executors turned over the residue of his estate to themselves as test...
The Sixth Circuit, in National City Bank v. United States, held that the possession by the decedent ...
Coven asserts that one of the lingering ambiguities in subchapter C is how an appropriate tax benefi...
The 1983 U.S. Supreme Court decision in Commissioner v Tufts established the modern rule that requir...
In 1918 Congress added to the then simple but rapidly proliferatingestate tax law a deduction for pr...
Section 2036(a)(1) of the Internal Revenue Code\u27 throws back intothe decedent\u27s gross estate t...
Decedent, an attorney, in 1925, at the age of sixty-nine, established two spendthrift trusts-one for...
For close to a century, an important (but unfortunate) feature of the Internal Revenue Code has been...
Congressional dissatisfaction with the effects of IRC 1014(a) which, although death is not treated a...
One of the more important provisions of the Tax Reform Act of 1976 and one that will tend to grow in...
Although some have argued strongly to the contrary, it was clear for decades even before the statute...
Until recently, in those circumstances where there was a valuation range with respect to a particula...
"The paper calls attention to the fact that there was evidently an error of omission in the Tax Refo...
The taxpayer’s method of property acquisition is significant in determining the proper income tax or...
This final section elaborates on establishing carryover basis in situations involving inheritances, ...
Testator died in 1903, and the executors turned over the residue of his estate to themselves as test...
The Sixth Circuit, in National City Bank v. United States, held that the possession by the decedent ...
Coven asserts that one of the lingering ambiguities in subchapter C is how an appropriate tax benefi...
The 1983 U.S. Supreme Court decision in Commissioner v Tufts established the modern rule that requir...
In 1918 Congress added to the then simple but rapidly proliferatingestate tax law a deduction for pr...
Section 2036(a)(1) of the Internal Revenue Code\u27 throws back intothe decedent\u27s gross estate t...
Decedent, an attorney, in 1925, at the age of sixty-nine, established two spendthrift trusts-one for...