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EIA: Estates, Gifts and Trusts  Category

   
Application of the Substituted Judgment Doctrine by Massachusetts Courts (PDF)

Application of the Substituted Judgment Doctrine by Massachusetts Courts (PDF)

Explores the application of the substituted judgment doctrine following adoption of the Uniform Probate Code in Massachusetts.

$57.00
A Review of the Alternative Minimum Tax as It Applies To Estates and Trusts For Tax Year 2013 (PDF)

A Review of the Alternative Minimum Tax as It Applies To Estates and Trusts For Tax Year 2013 (PDF)

Reviews the alternative minimum tax as it applies to estates and trusts for tax year 2013.

$57.00
Elaine Gagliardi on Qualified Terminable Interest Property (QTIP): Inclusion in Survivor's Gross Estate (PDF)

Elaine Gagliardi on Qualified Terminable Interest Property (QTIP): Inclusion in Survivor's Gross Estate (PDF)

Pursuant to I.R.C. Section 2044, property includable in the decedent surviving spouse's gross estate is property for which an I.R.C. Section 2056(b)(7) deduction was taken in the predeceased spouse's gross estate or property transferred to the decedent spouse and for which, pursuant to I.R.C. Section 2523(f), a gift tax deduction was taken on the gift tax return.

$57.00
Estate of Elkins, Jr. v. Commissioner:  Valuating Fractional Interests in Art for Federal Estate Tax Purposes (PDF)

Estate of Elkins, Jr. v. Commissioner: Valuating Fractional Interests in Art for Federal Estate Tax Purposes (PDF)

Updates and complements "Valuation of Artwork for Federal Estate Tax Purposes and Disregarding Restrictions on a Decedent's Property Under Section 2703(a)(2)," 2013 Emerging Issues 6974.

$57.00
$57.00