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529 College Savings Plan Overview
Much like a 401(k) is a savings plan for retirement, a 529 plan is a college savings plan, ... (ARTICLE)
10 Estate Planning Essentials
Estate planning is certainly not something that most people look forward to. However, it is necessary to make ... (ARTICLE)
Tax Strategies for Handing Down the Family Business
Transferring stock from the owner of the family business to younger family members is one way to hand ... (ARTICLE)
Tax Deferment for College Savings
If you have been wondering exactly what 529 college savings plans are, as well as how to evaluate ... (ARTICLE)
Intentionally defective grantor trusts.
Estate tax planners have long employed intentionally defective grantor trusts to freeze the value of an asset for ... (PERIODICAL ARTICLE)
Guidance issued on dividing CRTs, assisting divorcing couples and...
The IRS has issued Revenue Ruling 200841 (www.irs.govlpub/irs-droplrr-Od41.pdf) confirming that charitable remainder trusts (CRTs) can be divided into ... (PERIODICAL ARTICLE)
You Can't Take ItwWith You: Not Having an Estate Plan Can Be Costly
WHILE MANY ENTREPRENEURS ARE BUSY RUNNING THEIR day-to-day operations, they seldom take the time to consider who will ... (PERIODICAL ARTICLE)
U.S. Tax Court rules FLP transfers don't qualify for full gift tax discount
A married couple failed to qualify for full valuation discounts for federal gift tax purposes when they formed ... (PERIODICAL ARTICLE)
Problems and Prospects for Schedule C Preparers
IMAGE ILLUSTRATION 1 Three recendy released documents highlight die increased importance mat die federal government and ERS are ... (PERIODICAL ARTICLE)
FLPs revisited.
The Tax Court ruled, contrary to the IRS's argument, that the step transaction doctrine did not apply where ... (PERIODICAL ARTICLE)
Fraud up 22%
The average company's loss because of fraud has increased by 22 percent, largely driven by the credit crunch ... (PERIODICAL ARTICLE)
Monterey embassy suites, seaside.
Monday, Aug. 4 Practical Financial Accounting and Auditing Update Fundamentals of 1031 Exchanges Business Taxation: A Potpourri of ... (PERIODICAL ARTICLE)
REG-143716-04
Notice of Proposed Rulemaking and Notice of Public Hearing Declaratory Judgments - Gift Tax Determinations AGENCY: Internal Revenue ... (PERIODICAL ARTICLE)
Ones to watch: Long Island financial planners
Frederic Bruckner Principal Margolin, Winer & Evens At this Garden City-based accounting firm, Bruckner specializes in estate and ... (PERIODICAL ARTICLE)
Significant recent developments in estate planning:
this article examines...
EXECUTIVE SUMMARY * Both the Pension Protection Act of 2006 and the Tax Relief and Health Care ... (PERIODICAL ARTICLE)
Seven suggestions for IRS estate/gift tax audits.
Many practitioners do not often have to deal with estate and gift tax audits and may need information ... (PERIODICAL ARTICLE)
Estate planning 101; What every CPA should know.
Most clients assume their CPAs are experts in all things financial, especially as related to tax matters. They ... (PERIODICAL ARTICLE)
Rev. Rul. 2008-35
26 CFR 25.2512-1: Valuation of property; in general. (Also Sections 2031, 2036, 2703; 20.2031-1, 20.2036-1, 25.2703-1.) Transfer tax ... (PERIODICAL ARTICLE)
Getting good advice: new rules might require more in-depth discussions.
Congress saw fit last year to change the rules that relate to potential penalties imposed on preparers of ... (PERIODICAL ARTICLE)
New Preparer Penalties
IMAGE PHOTOGRAPH 1 'Let's Be Careful Out There' Tax practitioners have been guided and influenced in the preparation ... (PERIODICAL ARTICLE) | |
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1-20 (of 5308) related articles
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1-20 (of 5308) related articles
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tax levied on the transfer of property or money made without adequate legal consideration. This tax is imposed on the donor of a gift and is based upon the fair market value of the property as of the date of transfer. Under the law, each parent may give each recipient $11,000 a year ($22,000 for parents electing gift-splitting) without gift tax consequences. Also, gifts between spouses are untaxed.
Industry Associations
American Taxation Association
Membership comprises primarily university professors teaching federal income tax, federal estate, and/or gift tax courses; other members are practitioners, including certified public accountants. Seeks to further taxation education. Researches the ...
Members: 1,018
Founded: 1974
Dues: accounting professor and practitioner, $20 annual.