qualified terminable interest property

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2 headnotes for qualified terminable interest property

664 documents for qualified terminable interest property

- 26 CFR 26.2652-2 - Special election for qualified terminable interest property.
- Code of Federal Regulations - Title 26: Internal Revenue
- One plus one equals two - sometimes! (estate tax valuation of property held in a qualified terminable interest property trust)
The estate in Bonner received favorable treatment from the US Court of Appeals for the Fifth Circuit, but the Court's willingness to apply minority interest discounts in valuing estate property could be disadvantageous in other situations. The Court applied minority discounts to assets held by the decedent's qualified terminable interest property (QTIP) trust, despite the fact that balance of the property interests were held by the decedent outright. In the marital trust context, the application of minority discounts could reduce the marital deduction and the available unified credit.
- The Tax Adviser
- Vol. 28 Nbr. 5, May 1997
- Rev. Proc. 2004-47
provides a simplified alternate procedure (in lieu of requesting a letter ruling) for certain executors of estates and trustees of trusts to request relief to make a late reverse qualified terminable interest property election under Section 2652.
- United States. Internal Revenue Bulletin
- July 31, 2009

- 26 CFR 20.2055-6 - Disallowance of double deduction in the case of qualified terminable interest property.
- Code of Federal Regulations - Title 26: Internal Revenue
- 26 CFR 25.2522(c)-4 - Disallowance of double deduction in the case of qualified terminable interest property.
- Code of Federal Regulations - Title 26: Internal Revenue
- QTIP created under state law not federally binding.
Qualified terminable interest property
- Journal of Accountancy
- Vol. 197 Nbr. 3, March 2004
- Wash. Court of Appeals Rules Couple's Intent Governs Allocation of Estate Taxes
The federal estate tax recovery statute doesn't override the intent of a husband and wife that taxes be paid on a pro-rata basis from trusts created upon their deaths, the Washington Court of Appeals has ruled in affirming judgment. Under 26 U.S.C. Sect. 2207A, a survivor's estate is entitled to recover federal estate taxes attributable to a Qualified Terminable Interest Property (QTIP) trust.
- Lawyers USA
- October 11, 2007
- Recent developments in QPRTs and QTIPs.
Qualified personal residence and qualified terminable interest property trusts
- The Tax Adviser
- Vol. 31 Nbr. 6, June 2000
- QTIP and non-QTIP asset aggregation for estate tax valuation purposes rejected.
Qualified terminable interest property
- The Tax Adviser
- Vol. 30 Nbr. 6, June 1999
- QTIPing an IRA.
Qualified terminable interest property trusts
- The Tax Adviser
- Vol. 31 Nbr. 6, June 2000