Search results

Order by most recent / most popular / relevance

Results: 1-10 of 1,069

Tax Court allows some discount in valuing fractional interests in works of art

Loeb & Loeb LLP
-
USA
-
May 17 2013

In Elkins v. Commissioner (Tax Court, March 11, 2013), the decedent had owned an art collection consisting of 64 pieces, some of which were paintings

Private letter ruling suggests that assets held in a grantor trust and not included in grantor’s estate may nevertheless receive a basis increase

Loeb & Loeb LLP
-
USA
-
May 17 2013

In PLR 201245006, the IRS addressed a question that has been puzzling tax advisors for years. A person who was not a citizen or resident of the

President’s fiscal year 2014 budget contains numerous tax provisions

Loeb & Loeb LLP
-
USA
-
May 17 2013

President Barack Obama released his proposed budget for the government's fiscal year 2014 on April 10, 2013, and, not surprisingly, the budget

FATCA compliance for investment fund managers, part two

Foley Hoag LLP
-
USA
-
May 13 2013

This is the second in a series of Foley Advisers about FATCA, the new U.S. tax regime designed to combat offshore tax evasion by U.S. taxpayers that

Estate taxes after the American Taxpayer Relief Act

Hellmuth & Johnson PLLC
-
USA
-
May 10 2013

That was close! How can the same piece of legislation be scored as both a $3.9 trillion tax cut and a $620 billion tax increase? It all depends upon

U.S. tax reminders for U.S. citizens abroad

Wilk Auslander LLP
-
USA
-
May 9 2013

If you are a U.S. citizen or resident alien (green card holder) residing outside the U.S. on the regular due date of your return, which is usually

Bank Leumi Snafu jeopardizes DOJ-IRS offshore enforcement initiatives

Morvillo Abramowitz Grand Iason & Anello PC
-
USA
-
May 1 2013

Three times over the past four years, the IRS has given taxpayers with undisclosed offshore accounts the opportunity to come clean and avoid

Favorable "DING trust" rulings PLRs 201310002 201310006

Proskauer Rose LLP
-
USA
-
May 1 2013

In five related rulings, the IRS issued favorable holdings addressing the income and gift tax consequences of so-called "DING trusts." The acronym

FATCA implementation in Switzerland a general overview

Froriep Renggli
-
Switzerland, USA
-
April 30 2013

On 18 March 2010, the U.S. Hiring Incentives to Restore Employment Act of 2010 (known as the Hire Act) amended the U.S. Internal Revenue Code of 1986

Grand jury indicts Swiss lawyer and banker in tax evasion scheme

Katten Muchin Rosenman LLP
-
USA
-
April 26 2013

A New York federal grand jury recently indicted a Swiss lawyer and bank executive for their roles in allegedly assisting US citizens with hiding

next >

Search results

Tax Court allows some discount in valuing fractional interests in works of art

Private letter ruling suggests that assets held in a grantor trust and not included in grantor’s estate may nevertheless receive a basis increase

President’s fiscal year 2014 budget contains numerous tax provisions

FATCA compliance for investment fund managers, part two

Estate taxes after the American Taxpayer Relief Act

U.S. tax reminders for U.S. citizens abroad

Bank Leumi Snafu jeopardizes DOJ-IRS offshore enforcement initiatives

Favorable "DING trust" rulings PLRs 201310002 201310006

FATCA implementation in Switzerland a general overview

Grand jury indicts Swiss lawyer and banker in tax evasion scheme

Current Search

Suggested Facets

Author

Firm Name

Jurisdiction

Workarea