“Top Ten” developments of 2015, together with observations about those developments from a variety of perspectives, with generous weight admittedly given to the perspective of federal tax law.
Latest News
- Most Recent Version of Materials
- Installment Sale of Partnership Interest Compared to Redemption
- Possible Effect of Buy-Sell Agreement on Marital Deduction
- QSubs – Handy for Code § 6166 Estate Tax Deferral or for Reorganizations
- Upcoming Events
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- Most Recent Version of Materials
- Business Structuring Aspects of December 2015 Legislation
- Top Ten Tactical & Strategic Issues for Fiduciary Income Tax Return Preparers
- F Reorganizations – Facilitate Conversions to Partnerships or Asset Protection; Final Regulations Issued
- Upcoming Events
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Proposed regulations under section 2704(b)(4) are reported to be close to publication.
- Most Recent Version of Materials
- Trust Sales of Pass-Through Entities
- Redemptions – Corporations Compared with Partnerships
- Trust Material Participation Comments Completed
- Upcoming Events
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Final portability regulations will be published in the next two weeks.