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IRS Says PCORI fees are deductible

As employers plan for paying various health care reform fees, one question that arises is whether the fees owed are tax deductible. In particular, it

The U.S. District Court for the Eastern District of New York abstained from jurisdiction in a claim by the government to collect estate taxes because

The June 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and GRATs is 1.2, which is a slight decrease from April's rate

The Tax Court adopted the IRS's valuation of a revocable trust's interest in a business with mostly liquid assets, finding that the taxpayer's

The Court of Appeals for the 9th Circuit held that the "amount actually distributed" when taxpayers received ownership of life insurance policies was

The executor relied on the advice of his accountant that the time period for both extending the time to file an estate tax return as well as the time

If the U.S. Supreme Court rules that the federal Defense of Marriage Act ("DOMA") is unconstitutional in Windsor v. U.S., which is expected to be

The Defense of Marriage Act (DOMA) defines marriage at the federal level as a legal union between one man and one woman and excuses states from any

On May 3, 2013, the IRS released proposed regulations on certain provisions relating to the federal premium tax credits that eligible individuals

The IRS recently released an Information Letter, written in response to a congressman's inquiry about an unidentified charity's unidentified