Thoughtful tax advisers are always wary of planning approaches that seem “too good to be true.” Making such a determination ...

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Most taxpayers normally know when and how much income they have earned. In certain cases, a taxpayer has to give back to the original payor an amount it previously reported as income (for example, a ...

Forbes contributors publish independent expert analyses and insights. Admitted NY Bar and US Tax Court, covers US international tax law. Seventeen years after Congress enacted IRC Section 2801, the ...

Planning and negotiating prenuptial agreements (prenups) is often challenging for clients with large estates. An increasingly common approach is a dual practitioner “team representation.” Under this ...

Forbes contributors publish independent expert analyses and insights. Ashley L. Case, J.D., LL.M., writes about tax and estate planning. The death of a loved one is a deeply emotional time, but it ...

IRC Section 1202: A Strategic Tax Advantage for Investors and Entrepreneurs This provision allows individuals to exclude up to 100% of the capital gains realized from the sale of qualified small ...

There will be no taxable dividend, then, if a corporation redeems all of its stock owned by an estate. In determining what stock is owned by an estate, the constructive ownership or ...

Please note: This item is from our archives and was published in 2002. It is provided for historical reference. The content may be out of date and links may no longer function. RC section 1033 ...

2010 held the happy distinction of being the best year in which to die for those with significant wealth. Internal Revenue Code Section 2210, enacted under the Economic Growth and Tax Relief ...