Add to ORKGChanges in valuation regulations mean higher values and increased taxes. The amendment itself and the concurrent T. I. R. absorb much of the force of the changes
The Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA, P.L. 107-16) repeals the esta...
The community property system has always been a thorn in the side of the federal tax structure. The ...
The Excise, Estate and Gift Tax Adjustment Act of 1970 will result in a temporary increase in the re...
Changes in valuation regulations mean higher values and increased taxes. The amendment itself and th...
Two formats are available for taxing these difficult-to-value transfers. The first alternative is to...
In Estate of Nowell v. Commissioner, the Tax Court considered the issue of valuation discounts on pr...
The federal gift tax was first enacted in 1924, approximately eight years after the adoption of the ...
The starting point in the determination of the federal estate tax is the valuation of the property i...
The gift tax is imposed on the transfer of property by gift. The term gift is not expressly defin...
This article traces the evolving judicial interpretation of the “adequate and full consideration” ex...
The Excise, Estate, and Gift Tax Adjustment Act of 1970 [Pub. L. No. 91-614 (Dec. 31, 1970) made a n...
The first of the modern federal death tax laws, enacted in 1916 imposed upon the transfer of the ...
4 pp.The federal estate tax is an excise tax levied on the privilege of transferring property at dea...
Fair market value is defined in the section 2031 Regulations. For its validity, that definition of f...
On September 20, 1933, petitioner transferred by deed realty owned by him in fee to himself and his ...
The Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA, P.L. 107-16) repeals the esta...
The community property system has always been a thorn in the side of the federal tax structure. The ...
The Excise, Estate and Gift Tax Adjustment Act of 1970 will result in a temporary increase in the re...
Changes in valuation regulations mean higher values and increased taxes. The amendment itself and th...
Two formats are available for taxing these difficult-to-value transfers. The first alternative is to...
In Estate of Nowell v. Commissioner, the Tax Court considered the issue of valuation discounts on pr...
The federal gift tax was first enacted in 1924, approximately eight years after the adoption of the ...
The starting point in the determination of the federal estate tax is the valuation of the property i...
The gift tax is imposed on the transfer of property by gift. The term gift is not expressly defin...
This article traces the evolving judicial interpretation of the “adequate and full consideration” ex...
The Excise, Estate, and Gift Tax Adjustment Act of 1970 [Pub. L. No. 91-614 (Dec. 31, 1970) made a n...
The first of the modern federal death tax laws, enacted in 1916 imposed upon the transfer of the ...
4 pp.The federal estate tax is an excise tax levied on the privilege of transferring property at dea...
Fair market value is defined in the section 2031 Regulations. For its validity, that definition of f...
On September 20, 1933, petitioner transferred by deed realty owned by him in fee to himself and his ...
The Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA, P.L. 107-16) repeals the esta...
The community property system has always been a thorn in the side of the federal tax structure. The ...
The Excise, Estate and Gift Tax Adjustment Act of 1970 will result in a temporary increase in the re...