Add to ORKGThe allegedly vague and confusing provisions in the Economic Growth and Tax Relief Reconciliation Act of 20011 have succeeded in raising questions about effects of the enactments on the income tax basis of assets included in the gross estate for deaths in 2010. The provisions have produced questions as to what was intended by the Congressional drafters and how the provisions should be interpreted. As has been widely observed, no one believed in 2001 that the federal estate tax and generation-skipping transfer tax would be repealed after 2009 but would reappear one year later. That probably accounts for at least part of the confusion currently over the income tax basis applicable to property held by a decedent at the time of death in 2010
Although some have argued strongly to the contrary, it was clear for decades even before the statute...
Generally, the income tax basis, for federal income tax purposes, of an asset included in the gross ...
Death taxes have been used in various forms in the United States, from a simple stamp tax to the com...
With the increase of the federal estate tax exemption and the phase out of the state death credit (w...
Complex taxation issues can arise on and following the death of a taxpayer, in relation to diverse a...
Under legislation enacted in 2001, the estate tax is repealed for individuals dying during 2010. On ...
Decedent, an attorney, in 1925, at the age of sixty-nine, established two spendthrift trusts-one for...
The Economic Growth and Tax Relief Reconciliation Act of 2001 promises dramatic reductions in income...
The repeal of the generation-skipping transfer tax in 20011 effective after December 31, 2009,2 but ...
One of the more important provisions of the Tax Reform Act of 1976 and one that will tend to grow in...
As a consequence of the Economic Growth and Tax Reconciliation Act of 2001 (2001 Tax Act), the feder...
The failure to tax the appreciation of capital assets transferred at death has been described as the...
Fellow Joyce Beebe analyzes how changes to the exclusion limits for estate taxes passed under the 20...
The failure to tax the appreciation of capital assets transferred at death has been described as the...
The problem arising when estate and inheritance taxes reach out and attempt to include transfers whi...
Although some have argued strongly to the contrary, it was clear for decades even before the statute...
Generally, the income tax basis, for federal income tax purposes, of an asset included in the gross ...
Death taxes have been used in various forms in the United States, from a simple stamp tax to the com...
With the increase of the federal estate tax exemption and the phase out of the state death credit (w...
Complex taxation issues can arise on and following the death of a taxpayer, in relation to diverse a...
Under legislation enacted in 2001, the estate tax is repealed for individuals dying during 2010. On ...
Decedent, an attorney, in 1925, at the age of sixty-nine, established two spendthrift trusts-one for...
The Economic Growth and Tax Relief Reconciliation Act of 2001 promises dramatic reductions in income...
The repeal of the generation-skipping transfer tax in 20011 effective after December 31, 2009,2 but ...
One of the more important provisions of the Tax Reform Act of 1976 and one that will tend to grow in...
As a consequence of the Economic Growth and Tax Reconciliation Act of 2001 (2001 Tax Act), the feder...
The failure to tax the appreciation of capital assets transferred at death has been described as the...
Fellow Joyce Beebe analyzes how changes to the exclusion limits for estate taxes passed under the 20...
The failure to tax the appreciation of capital assets transferred at death has been described as the...
The problem arising when estate and inheritance taxes reach out and attempt to include transfers whi...
Although some have argued strongly to the contrary, it was clear for decades even before the statute...
Generally, the income tax basis, for federal income tax purposes, of an asset included in the gross ...
Death taxes have been used in various forms in the United States, from a simple stamp tax to the com...