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capital gains taxes
death taxes
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generation-skipping transfer tax
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Tax Relief Unemployment Insurance Reauthorization and Job Creation Act
Tax Relief Unemployment Insurance Reauthorization and Job Creation Authorization Act
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Patricia Tyler
over 10 years ago
Tax Law
Lexis Tax Staff Commentaries
Obama vs. Romney: What It Means for the Estate Tax - Will It be Eliminated or Renewed?
The December 31, 2012 sunset date for the estate tax, as provided by the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010, is once again quickly approaching, and in typical fashion there is a divide over what the fate of...
Peter Miller
over 10 years ago
Tax Law
Lexis Tax Staff Commentaries
2012 ALEC-Laffer Report Strikes Familiar Theme
The just-released 5 th edition of Rich States, Poor States , the American Legislative Exchange Council's (ALEC) report on economic competitiveness of the states, reaches familiar conclusions shadowing those set forth in preceding editions: How the...
Christopher Bergin
over 10 years ago
Tax Law
Tax Reform and Policy
A Time Bomb of a Tax Code
There's a lot of serious news out there - tragedy, health care, a nuclear Iran. It seems the news of the day roars at us. But if you turn down the sound, you can hear it: tick, tick, tick. What is it, you say? It's the federal tax system,...
Patricia Tyler
over 10 years ago
Tax Law
Lexis Tax Staff Analyses
Obama vs. Romney: What It Means for the Estate Tax - Will It be Eliminated or Renewed?
The December 31, 2012 sunset date for the estate tax, as provided by the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010, is once again quickly approaching, and in typical fashion there is a divide over what the fate of...
Peter Miller
over 10 years ago
Tax Law
Lexis Tax Staff Analyses
2012 ALEC-Laffer Report Strikes Familiar Theme
The just-released 5 th edition of Rich States, Poor States , the American Legislative Exchange Council's (ALEC) report on economic competitiveness of the states, reaches familiar conclusions shadowing those set forth in preceding editions: How the...
Christopher Bergin
over 10 years ago
Tax Law
Tax Policy Blog
A Time Bomb of a Tax Code
There's a lot of serious news out there - tragedy, health care, a nuclear Iran. It seems the news of the day roars at us. But if you turn down the sound, you can hear it: tick, tick, tick. What is it, you say? It's the federal tax system...
Linda Hirschson and Shifra Herzberg
over 8 years ago
Estate and Elder Law
Estate Practice and Elder Law Commentary
New York State - New and Proposed Legislation Affecting Trusts and Estates
In 2013, New York undertook a comprehensive review of the state's tax structure and made recommendations to improve and simplify the current tax system. This article discusses the findings of that review and the resulting legislation to implement...
LexisNexis Estate and Elder Law Community Staff
over 11 years ago
Estate and Elder Law
Estate Practice and Elder Law Commentary
Charitable Contributions and Transferred Water Rights
An Interpretation of the Internal Revenue Code and Treasury Regulations Supporting the Tax Deductibility of the Voluntary Charitable Contribution in Perpetuity of a Partial Interest in an Appropriative or Riparian Water Right Transferred Instream for...
Rufus v. Rhoades & Alexey Manasuev
over 11 years ago
Estate and Elder Law
Estate Practice and Elder Law Commentary
Rufus Rhoades and Alexey Manasuev on Estate Tax Issues for Canadians Investing in U.S. Real Property
Estate tax exposure is one area of structuring a U.S. real property investment that is frequently ignored by foreign individual investors. In this Analysis, Rufus v. Rhoades, Esq., co-author of the treatise Rhoades & Langer, U.S. International Taxation...
LexisNexis Estate and Elder Law Community Staff
over 10 years ago
Estate and Elder Law
Estate Practice and Elder Law Commentary
The Right of a Decedent to Apportion Federal Estate Tax
By Prof. John H. Skarbnik In estate planning it is important to determine if the testator or transferor has the right to apportion the federal estate tax, and if so, the scope of that right. The testator's right to apportion the federal estate...
LexisNexis Estate and Elder Law Community Staff
over 11 years ago
Estate and Elder Law
Estate Practice and Elder Law Commentary
Tax Act's Portability Feature Lets Surviving Spouse Use Predeceased Spouse's Estate Tax Exemption
The Tax Relief, Unemployment Insurance Reauthorization and Job Creation Act (the "2010 Act") enacted a "portability" feature; it lets a surviving spouse take advantage of any unused estate tax exemption of a predeceased spouse...
Elaine Hightower Gagliardi
over 11 years ago
Estate and Elder Law
Estate Practice and Elder Law Commentary
Elaine Gagliardi on Determination of the Applicable Exclusion Amount
In this Analysis, Elaine Gagliardi discusses determination of the applicable exclusion amount available to estates of decedents dying in 2011 and 2012. In particular, Notice 2011-82 provides guidance as to how to preserve the deceased spousal unused...
LexisNexis Tax Center
over 11 years ago
Tax Law
Tax Law Podcasts
Portability of the Estate Tax Exemption of the First Spouse to Die - LexisNexis® Podcast
On this edition, attorney Randy Spiro discusses how the estate tax exemption of the first spouse to die is only portable if an election is made on that spouse's estate tax return. He explains how many surviving spouses will not want to incur the cost...
Williams Mullen
over 11 years ago
Estate and Elder Law
Practitioners Corner
Williams Mullen: Understanding Portability of Unused Spousal Exclusion: Avoiding the "sue" in DSUEA
BY: JOHN H. TURNER, III & JEFFREY D. CHADWICK Background to Portability. While the estate tax has been in force for many years, most estates have remained exempt from the tax due to an "applicable exclusion amount" that shelters...
Norton Rose Fulbright
over 11 years ago
Estate and Elder Law
Practitioners Corner
Fulbright & Jaworski LLP: Tax Changes Effective as of January 1, 2012: Significant Implications For Estate Planning
By Philip J. Michaels , Joseph C. Sleeth, Jr. , Stephanie E. Heilborn and Lindsay H. Brown Estate Tax The federal estate tax applicable exclusion amount increases from $5,000,000 to $5,120,000 per person for 2012. The...
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