Gift Tax

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IRS proposed Regulations on Basic Exclusion Amount for Estate and Gift Taxes

04/28/2022

IRS proposed Regulations on Basic Exclusion Amount for Estate and Gift Taxes. The Tax Cuts...

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The Significance of Stepped Up Basis in Estate Planning IRC 1014

06/29/2017

According to Internal Revenue Code Section 1014 the basis of property acquired from a decedent...

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Is THAT Gift Taxable – IRS Form 709

06/13/2017

Is THAT Gift Taxable - IRS Form 709! The IRS instructions to Form 709 Gift...

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USA Expatriation, Experience Matters -Treasury Reg. 1.409A, Internal Revenue Code 877A, 2801 & IRS Forms 8854, W-8CE

12/01/2014

Call me naive but the immigration "problem" in the USA is rooted in the fact...

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Why is Halloween So Scary – 2015 Tax Planning Will Be Hugely Complicated and Profoundly Significant for most ALL Taxpayers

10/31/2014

Once again another year is almost behind us and right after the new year income...

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Basic Steps to Avoiding Probate

07/28/2014

As many of you know that follow this blog my father recently passed away and...