Part 10: 2015 Inflation & Other Adjustments

by | Nov 18, 2013 | Articles

[vc_row][vc_column width=”1/1″][vc_column_text]By David A. Handler and Alison E. Lothes Originally written for WealthManagement.com[/vc_column_text][vc_empty_space height=”32px”][vc_column_text]In Revenue Procedure 2014-61, I.R.B. 2014-47 (Nov....

Part 4: Estate & Trust Income Tax

by | Sep 12, 2013 | Articles

[vc_row][vc_column width=”1/1″][vc_column_text]By David A. Handler and Alison E. Lothes Originally written for WealthManagement.com[/vc_column_text][vc_empty_space height=”32px”][vc_column_text]In Frank Aragona Trust v. Comm’r, 142 T.C. No. 9,...

Part 8: Self-Dealing

by | Mar 8, 2013 | Articles

[vc_row][vc_column width=”1/1″][vc_column_text]By David A. Handler and Alison E. Lothes Originally written for WealthManagement.com[/vc_column_text][vc_empty_space height=”32px”][vc_column_text]In PLR 201407023 (Nov. 18, 2013), the taxpayer...