Themes for 2000: IRS toils while Congress spins
Article Abstract:
The author discusses federal tax reform initiatives by politicians and the IRS which may be at issue in the year 2000.
Publication Name: Estate Planning
Subject: Law
ISSN: 0094-1794
Year: 2000
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Whither the tax law? Or can 1997 be topped?
Article Abstract:
The Taxpayer Relief Act of 1997 proved to add unusual complexity to the substantive law and resultantly increased taxpayers' administrative and procedural costs. The IRS will be burdened by the need to expound guidance concerning new or newly affected provisions. Provisions in the IRS Restructuring and Reform Act aimed at IRS governance may have little material influence on taxpayers or their tax planners.
Publication Name: Estate Planning
Subject: Law
ISSN: 0094-1794
Year: 1998
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What happens when nothing is happening? Mellinger acquiescence and not much else
Article Abstract:
The author briefly discusses U.S. government tax reform issues and then focuses on the IRS's acquiescence in the Tax Court case of Estate of Mellinger which concerned qualified terminable interest property trust planning.
Publication Name: Estate Planning
Subject: Law
ISSN: 0094-1794
Year: 1999
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- Abstracts: Diversification and other investment issues of charitable and other trusts. Unrelated business income and the charitable organization
- Abstracts: Fighting back; 1999's biggest defense wins made waves, if not headlines. Verdicts: The Big Numbers of 1996
- Abstracts: Using electronic technologies in the administration of qualified retirement and welfare benefit plans. Correcting errant 403(b) plans - new IRS program
- Abstracts: Special powers of appointment: the key to flexibility in planning. The LPA lid: a new way to 'contain' gift revaluations