Estate and Gift Taxes

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6.474 documents for Estate and Gift Taxes

- Proposed Collection; Income, Excise, and Estate and Gift Taxes Effective Dates, etc.
The Department of the Treasury, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). The IRS is soliciting comments concerning information collection requirements related to income, excise, and estate and gift taxes; effective dates and other issues arising under the employee benefit provisions of the tax reform act of 1984.
- Federal Register Nbr. 76 FR 77053, December 09, 2011
- Notices
- Treasury Department
- Certain uncertainty: what is happening to estate and gift taxes?
In January 2010 we were faced with a world without an estate tax. Most "experts" expected Congress to re-enact the federal estate tax as it applied in...
- California CPA
- Vol. 79 Nbr. 9, May 2011
- Changes To Connecticut's Estate And Gift Taxes
On May 4, 2011, the Governor of Connecticut signed the state budget into law. In an effort to trim the state deficit, the budget includes significant ...
- Mondaq Business Briefing
- United States Law Articles in English

- Q&A: estate and gift taxes.
Question: What are estate and gift taxes, and how are they calculated? Answer: Estate and gift taxes are used to tax large transfers of wealth among...
- The Business Owner
- Vol. 35 Nbr. 3, May 2011
- New Law Temporarily Extends Bush Tax Cuts and Provides New Rules for Estate, Gift, and Generation Skipping Transfer Taxes.
On December 17, President Obama signed into law the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 (the "Act"), exte...
- Mondaq Business Briefing
- Nbr. 2010, January 2010
- Estate and Gift Taxes
A combined federal tax on transfers by gift or death. When property interests are given away during life or at death, taxes...
- West's Encyclopedia of American Law
- Dou–Fre
- 26 CFR 301.6324-1 - Special liens for estate and gift taxes; personal liability of transferees and others.
- Code of Federal Regulations - Title 26: Internal Revenue
- Estate and gift taxes: Post-death events; section 2053 guidance,
- FR, April 23, 2007
- Proposed rules
- Internal Revenue Service
- Valuation discounts for estate and gift taxes: recent court decisions offer guidance on interests in closely held businesses.
EXECUTIVE SUMMARY * Unintended estate and gift tax consequences can arise from valuations of interests in closely held entities. Because these inter...
- Journal of Accountancy
- Vol. 208 Nbr. 1, July 2009
- Tax Issues with a Family Limited Partnership
The IRS allows individuals to create a Family Limited Partnership (FLP) to eliminate or decrease the estate and gift taxes while allowing the individual to control the assets. However, there are challenges to an FLP if the rules are not followed. Disadvantages of an FLP are failure to fund the FLP, failure to involve "business" assets only, liability of a parent as the general partner, limit creditor's access to the FLP's assets, and limit the percentage of the assets placed in the FLP.
- Allied Academies International Conference. Academy of Accounting and Financial Studies. Proceedings
- Vol. 14 Nbr. 2, July 2009