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EIA: Estates, Gifts and Trusts  Category

   
A Fiduciary's Personal Liability for Unpaid Taxes of an Estate under Federal Priority Statute (31 U.S.C. Section 3713) and U.S. v. Marshall (PDF)

A Fiduciary's Personal Liability for Unpaid Taxes of an Estate under Federal Priority Statute (31 U.S.C. Section 3713) and U.S. v. Marshall (PDF)

Reviews a fiduciary's personal liability under the Federal Priority Statute and the 5th Circuit decision in U.S. v. Marshall.

$61.00
Application of the Accuracy-Related Penalty under IRC Section 6662 to an Inconsistent Estate Basis (PDF)

Application of the Accuracy-Related Penalty under IRC Section 6662 to an Inconsistent Estate Basis (PDF)

Discusses new proposed regs that provide guidance on the consistent basis requirement and the accuracy-related penalty.

$57.00
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.

$61.00
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.

$61.00
$61.00