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Results: 1-10 of 155

Schwab v. Commissioner, 111 AFTR-2d 2013-667 (April 24, 2013)
  • Proskauer Rose LLP
  • USA
  • June 3 2013

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


U.S. v. Blake, E.D.N.Y, No. 12-cv-02577
  • Proskauer Rose LLP
  • USA
  • June 3 2013

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


Knappe v. U.S., 111 AFTR-2d 2013-1531 (9th Cir.)
  • Proskauer Rose LLP
  • USA
  • June 3 2013

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


Estate of Koons v. Commissioner, T.C. Memo 2013-94
  • Proskauer Rose LLP
  • USA
  • June 3 2013

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


IRS issues Revenue Procedure 2013-15
  • Proskauer Rose LLP
  • USA
  • February 12 2013

In Revenue Procedure 2013-15, the IRS announced the 2013 inflation adjustments, including the income tax rate schedules, and other tax changes


Wealth management update
  • Proskauer Rose LLP
  • USA
  • November 11 2014

The November Section 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and GRATs is 2.2, unchanged from October. The


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


Late GST exemption allocation PLR 201313003
  • Proskauer Rose LLP
  • USA
  • May 1 2013

The IRS exercised its discretion to allow a taxpayer to make a late allocation of GST exemption. Over a six-year period, the taxpayer made transfers


Wealth management update
  • Proskauer Rose LLP
  • USA
  • December 1 2014

The December Section 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and GRATs is 2.0, down 0.2 from November. The


Wealth management update
  • Proskauer Rose LLP
  • USA
  • May 7 2014

The May 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and GRATs is 2.4, up 0.2 from April. The May applicable