Obtaining the best results in an IRS estate tax audit
Article Abstract:
The author outlines a number of techniques available to tax practitioners for successfully undergoing IRS estate tax audits. Topics include the IRS screening process, how the IRS selects returns to be audited, preparations for an audit, and conducting discussions with the client.
Publication Name: Estate Planning
Subject: Law
ISSN: 0094-1794
Year: 1999
User Contributions:
Comment about this article or add new information about this topic:
Use of property after partial disposition not a retained life estate
Article Abstract:
The article outlines a Tax Court decision ruling that a decedent's use of a residence and surrounding cattle ranch after she had given a 24% interest in her property to her children did not constitute a retained life estate in the children's share of the property.
Publication Name: Estate Planning
Subject: Law
ISSN: 0094-1794
Year: 2001
User Contributions:
Comment about this article or add new information about this topic:
Pre-immigration planning: income, gift, estate, and GST tax strategies
Article Abstract:
The author discusses tax planning strategies for nonresident aliens in the US or those planning to become US citizens.
Publication Name: Estate Planning
Subject: Law
ISSN: 0094-1794
Year: 2001
User Contributions:
Comment about this article or add new information about this topic:
- Abstracts: How to incorporate retirement benefits into an estate plan. Final GST tax regulations make important changes. Allocating a client's GST exemption most effectively
- Abstracts: Maximizing the benefits of deducting an estate's debts and expenses
- Abstracts: Valuation discount for built-in capital gains tax allowed. Interaction of estate planning and Medicaid planning strategies
- Abstracts: Current issues involving the defense of congressional and administrative agency programs. The government's litigator: taking clients seriously
- Abstracts: In sickness and in health, in Hawaii and where else?: conflict of laws and recognition of same-sex marriages. Same-sex marriage - Vermont Supreme Court holds state must extend same-sex couples the same benefits as married opposite-sex couples. Baker v. State