News Category: estate and gift taxation
22
/ July
2011
Judge Morrison derives his own value in US Tax Court FLP case
Posted in: Business Valuation Law News
Written by: David
Categories: case law analysis estate and gift taxation
Tags: family limited partnership (FLP)
Categories: case law analysis estate and gift taxation
Tags: family limited partnership (FLP)
02
/ June
2011
‘Just say no’ to tax-affecting: Analysts respond
Posted in: BVWire News
Written by: David
Categories: estate and gift taxation S corps tax affecting
Tags: gross v. commissioner pass-through entity
Categories: estate and gift taxation S corps tax affecting
Tags: gross v. commissioner pass-through entity
12
/ May
2011
How can your tax client impress the IRS? The answer may surprise you…
Posted in: Business Valuation Law News
Written by: David
Categories: estate and gift taxation federal taxation
Categories: estate and gift taxation federal taxation
27
/ April
2011
US Tax Court Judge Laro and Shannon Pratt hit the market with their updated Business Valuation & Federal Taxation
Posted in: Business Valuation Law News
Written by: David
Categories: estate and gift taxation federal taxation
Categories: estate and gift taxation federal taxation
19
/ April
2011
Tax Court uses Daubert to take down appraisal expert
Posted in: BVWire News
Written by: David
Categories: case law analysis estate and gift taxation
Tags: daubert U.S. tax court
Categories: case law analysis estate and gift taxation
Tags: daubert U.S. tax court
16
/ March
2011
Can the IRS subpoena your work papers, even after the taxpayers have paid the deficiency?
An Idaho couple claimed nearly $1.5 million as a charitable contribution deduction on their federal tax returns relating to the granting of a conservation easement. The IRS summoned the taxpayer’s appraiser to provide evidence related to the easement valuation, including all his work files. Based on advice of the taxpayer’s attorney, the appraiser refused the summons, asserting the attorney-client privilege and work-product protections. Read more >>
Posted in: BVWire News
Written by: David
Categories: estate and gift taxation expert testimony
Tags: U.S. tax court
Categories: estate and gift taxation expert testimony
Tags: U.S. tax court
16
/ March
2011
Fractional interest in estate tax turns on type, timing of gift
Posted in: Business Valuation Law News
Written by: David
Categories: discount for lack of marketability (DLOM) discounts & premiums estate and gift taxation federal taxation
Tags: internal revenue service (IRS) tax court
Categories: discount for lack of marketability (DLOM) discounts & premiums estate and gift taxation federal taxation
Tags: internal revenue service (IRS) tax court
19
/ February
2011
Best way to gift property: FLPs or fractional interest?
Posted in: Business Valuation Law News
Written by: David
Categories: estate and gift taxation federal taxation
Categories: estate and gift taxation federal taxation
03
/ February
2011
Top Grant Thornton experts compare lost profits and business valuation
Posted in: Business Valuation Law News
Written by: David
Categories: bankruptcy case law analysis daubert economic damages & lost profits estate and gift taxation expert testimony marital dissolution/divorce
Categories: bankruptcy case law analysis daubert economic damages & lost profits estate and gift taxation expert testimony marital dissolution/divorce
12
/ January
2011
New cases added to Business Valuation Law
Posted in: Business Valuation Law News
Written by: David
Categories: bankruptcy case law analysis daubert economic damages & lost profits estate and gift taxation expert testimony marital dissolution/divorce
Tags: bv research tools
Categories: bankruptcy case law analysis daubert economic damages & lost profits estate and gift taxation expert testimony marital dissolution/divorce
Tags: bv research tools
15
/ December
2010
BVR continues to provide valuation Insights
Posted in: BVWire News
Written by: David
Categories: estate and gift taxation
Tags: valuation research resources valuation research tools
Categories: estate and gift taxation
Tags: valuation research resources valuation research tools
10
/ November
2010
Practice advice for appraisers facing an IRS appeals process
Posted in: BVWire News
Written by: David
Categories: appraisal standards and regulations estate and gift taxation expert testimony
Tags: family limited partnership (FLP) IRS regulations
Categories: appraisal standards and regulations estate and gift taxation expert testimony
Tags: family limited partnership (FLP) IRS regulations
03
/ November
2010
Valuations involving decedents who died in 2010 require special treatment
Posted in: BVWire News
Written by: David
Categories: estate and gift taxation
Tags: estate and gift tax
Categories: estate and gift taxation
Tags: estate and gift tax
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