11.20.09
Estate and Gift Taxation: The Basics (November 20, 2009)
The following are links related to Estate and Gift Taxation: The Basics presented in Des Moines for the Iowa Society of Certified Public Accountants on November 20:
- Worker, Homeowner and Business Assistance Act of 2009 – new law
- IRS Estate Tax Examinations - section of Internal Revenue Manual on Estate Tax Field Examinations
- IRS Campus Estate Tax Procedures – section of Internal Revenue Manual dealing with Estate Tax returns on campus
- Suzanne J. Pierre v. Commissioner– Check the box does not apply to single member LLC for gift tax valuation
- Malkin v. Commissioner – Taxpayer blows transfer tax planning due to both implied retained life estate and indirect gift on formation problems, among others.
- Presentation Slides – PDF of Keynote slides
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