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Results: 1-10 of 1,149

The gift tax is here to stay. What is it, and how can you avoid it?
  • Greensfelder Hemker & Gale PC
  • USA
  • April 25 2017

Along with the recent talk of health care and income tax reform, there has been much discussion of repealing “death” taxes or estate taxes (see our


Overview (April 2017)
  • Kozusko Harris Duncan
  • USA
  • April 13 2017

US citizens and US residents are subject to income, gift and estate taxes


30 Rock, Oysters, and Generation-Skipping Transfer Tax
  • Bryan Cave LLP
  • USA
  • April 12 2017

Billionaire David Rockefeller, the grandson of John D. Rockefeller, passed away recently at the age of 101. In 2017, Forbes estimated that his


Proposed Estate Tax Legislation
  • Holland & Hart LLP
  • USA
  • March 27 2017

There are several proposals to repeal the estate tax currently percolating in Congress. None of these proposals appears to have been fully fleshed out


IRS Announces Slight Increase for April 2017 Applicable Federal Rates and 7520 Rates
  • Greenberg Traurig LLP
  • USA
  • March 27 2017

The Internal Revenue Service (IRS) publishes a monthly update to the applicable federal rates (AFRs) and 7520 rates. The April 2017 rates reflect a


Court Orders Administrator To Elect Portability
  • Bryan Cave LLP
  • USA
  • March 22 2017

When the IRS enacted the portability election provisions in 2011, which allowed estates of married taxpayers to pass along the unused part of their


Update on 2704 Proposed Regulations and Impact on 2016 Gift Tax Reporting
  • Dickinson Wright PLLC
  • USA
  • March 20 2017

Following the December 1, 2016 public hearing, the IRS reportedly began working on revisions to and clarifications of the new 2704 proposed


IRS Grants Same-Sex Married Couples Partial Gift and Estate Tax Relief
  • Bingham Greenebaum Doll LLP
  • USA
  • March 15 2017

Earlier this year, the IRS issued Notice 2017-15 giving same-sex married couples some retroactive relief from the application of the gift, estate and


Do you have to file a gift tax return (Form 709) for 2016?
  • Dickinson Wright PLLC
  • USA
  • March 13 2017

If you made a gift to one individual in excess of $14,000 during 2016 (or $28,000 if you are married and you and your spouse agreed to "gift split"


The Unwanted IRS Time Machine - Is Your Gift Tax Return Actually Done?
  • Greenberg Traurig LLP
  • USA
  • February 28 2017

Taxpayers may assume that once a gift tax return is filed, they can sit back and avoid worrying about the IRS making adjustments once the general