gross estate deductions
994 F.2d 379 (7th Cir. 1993), 92-1512, Estate of Whittle v. C.I.R.
...When John died in 1981, his gross estate was approximately $3.2 million. After allowable deductions, the ...
- § 145.041, RSMo - Estate containing property having tax situs outside Missouri-computation of tax
- § 145.041, RSMo - Estate containing property having tax situs outside Missouri - computation of tax
Estate and gift taxes:
Post-death events; section 2053 guidance,
... the regulations relating to the amount deductible from a decedent's gross estate for claims against the estate under section 2053(a)(3) of the ... determined by deducting from the value of the gross estate the deductions provided for in sections 2051 through 2058. Pursuant to section 2053(a), ...
119 T.C. 157 (T.C. 2002), 1982-00, Rauenhorst v. Commissioner of Internal Revenue
... . . . . . [ 1 ] Grossberg family. . . . 1,176. . . ...For example, in Estate of Applestein v. Commissioner, 80 T.C. 331 ... and that petitioners' charitable deductions...
125 T.C. 211 (T.C. 2005), 9943-97, Estate of Capehart v. Commissioner of Internal Revenue
...-3(d)(6)(i), Income Tax Regs., does not apply because erroneous deductions are not " erroneous items that are subject to tax at different rates" . . ... . (1,200) . . . . Adjusted gross income . . . $ 28,487 . . . ...
80 F.3d 1360 (9th Cir. 1996), 95-35120, Zeier v. United States I.R.S.
...4031. John A. ZEIER, The Estate of; Ben J. Yates, as personal. representative of ... at date of death" of every part of the gross estate noted on the form. However, the estate did ... a specific statement of income and deductions and thus served as a valid return. The estate ...
553 F.3d 1013 (6th Cir. 2009), 07-4460, Negron v. United States
...Carol J. NEGRON, Executrix for the Estates of Mary A. Susteric and Mildred Lopatkovich, ...The taxable estate equals the value of the gross estate less applicable deductions, I.R.C. § ...
Disappearing and reappearing value on a two-way street: the reverse Chenoweth situation.
A major tax strategy in estate planning is to reduce or minimize valuation by ... purposes of the marital or charitable deductions may not be the same as for purposes of the gross ...
262 F.3d 1028 (9th Cir. 2001), 99-17541, Shackleford v. United States
..., PERSONAL REPRESENTATIVE OF THE ESTATE OF THOMAS J. SHACKLEFORD, DECEASED, ... by subtracting any allowable deductions from the value of the gross estate. 26 U.S.C. ...
66 T.C. 415 (1976), 9463-74, Estate of Smith v. C.I.R.
...In said return petitioner reported a gross estate, valued at the date of decedent's death, in the amount of ...) the election as to whether certain expenses shall be taken as deductions against estate tax or income tax, regardless of the effect on the pattern ...
32 F.3d 1222 (8th Cir. 1994), 93-3528, Kisling v. C.I.R.
...estate of Erma M. Kisling, appeals a decision of the ..., omitted the assigned interests from the gross estate for the computation of estate taxes, but ... estate as the gross estate less deductions. I.R.C. Sec. 2051. The gross estate includes the ...
46 T.C. 751 (1966), 1556-64, Millsap v. C. I. R.
... deduction respondent disallowed deductions of $177.26 for interest and $379.95 for ... number of his shares in MOG for a gross sales price of $89,320. Petitioner reported his ... was also involved individually in real estate development in the Rio Grande Valley, the ...
- 26 CFR 1.645-1 - Election by certain revocable trusts to be treated as part of estate
- 26 CFR 1.664-4a - Valuation of charitable remainder interests for which the valuation date is before May 1, 2009
198 F.3d 515 (5th Cir. 1999), 98-60241, Comm'r of Internal Revenue v Smith
...1999) . ALGERINE ALLEN SMITH, Estate of Deceased; JAMES ALLEN SMITH, EXECUTOR, ... the Decedent that is deductible from gross estate under § 2053(a)(3) 1 to be valued? (2) ..." is the "gross estate" 11 less those deductions allowable under §§ 2051 through 2056. 12 The ...
65 T.C. 542 (1975), 7309-72, Hartman v. Commissioner of Internal Revenue
... of which was relevant to his income or deductions for 1969. Under date of April 15, 1971, ... and 1968, and deriving average adjusted gross income. This figure and a standard deduction were ... of this title in the case of income, estate, gift, and excise taxes, imposed by subtitles A ...
- 26 CFR 1.642(c)-6a - Valuation of charitable remainder interests for which the valuation date is before May 1, 2009
- 26 CFR 20.2207a-1 - Right of recovery of estate taxes in the case of certain marital deduction property
- 45 IAC 3.1-1-15 - Application of excess deductions of estate or trust
Guidance under Section 2053 Regarding Post-Death Events
... to the amount deductible from a decedent's gross estate for claims against the estate under ... from the value of the gross estate the deductions provided for in sections 2051 through 2058. ...
Rogers v. Commissioner of Internal Revenue, 041718 FEDTAX, 30586-09
... certain business expense deductions related to both. petitioners' business ...She. also has been a licensed real estate broker since 1967 and a. licensed attorney ... gross income as follows: (1) $710, 366 in consulting ...
593 F.2d 272 (7th Cir. 1979), 78-1604, Bowes v. United States
... question before us is whether a decedent's estate should be allowed to increase its charitable ... by subtracting from the value of the gross estate the exemptions and deductions allowed by ...
718 F.2d 1303 (5th Cir. 1983), 82-4074, Estate of Johnson v. C.I.R.
... spouse from the value of property included in the decedent's gross estate. Finding that the interest of the surviving spouse created by the ... is determined by subtracting from the "gross estate" certain deductions authorized by the statute. I.R.C. Sec. 2051 (1976). 2 Therefore, the ...
103 T.C. 10 (1994), 25389-92, Estate of Shelfer v. C.I.R.
...) under section 2056, was a QTIP trust so as to be includable in the gross estate of Lucille P. Shelfer (decedent). We hold that the trust was not a ... of a decedent is the decedent's gross estate less allowable deductions. Sec. 2051. Section 2056(b)(7)(A) allows the value of property that is ...