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2015

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Articles 31 - 60 of 648

Full-Text Articles in Law

2007 Federal Tax Update, Samuel Donaldson Nov 2015

2007 Federal Tax Update, Samuel Donaldson

Samuel A. Donaldson

No abstract provided.


Pre-Death Planning Opportunities For Taxable Estates, Samuel Donaldson Nov 2015

Pre-Death Planning Opportunities For Taxable Estates, Samuel Donaldson

Samuel A. Donaldson

No abstract provided.


Super-Recognition And The Return-To-Sender Exception: The Federal Income Tax Problems Of Liquidating The Family Limited Partnership, Samuel Donaldson Nov 2015

Super-Recognition And The Return-To-Sender Exception: The Federal Income Tax Problems Of Liquidating The Family Limited Partnership, Samuel Donaldson

Samuel A. Donaldson

This article discusses three income tax rules that can cause partners to recognize gain for federal income tax purposes upon the liquidation of a family limited partnership: §§ 704(c)(1)(B), 731(c), and 737. From a policy perspective, the application of these rules to traditional family limited partnerships creates two problems. These problems are illustrated through the use of a hypothetical case study. The first problem (which arises where the partnership holds loss property) is that of super-recognition, where a partner recognizes more gain from the liquidation than he or she would recognize upon a sale of his or her partnership interest. …


Effective Uses Of "Defective" Grantor Trusts, Samuel Donaldson Nov 2015

Effective Uses Of "Defective" Grantor Trusts, Samuel Donaldson

Samuel A. Donaldson

No abstract provided.


2009 Federal Tax Update, Samuel Donaldson Nov 2015

2009 Federal Tax Update, Samuel Donaldson

Samuel A. Donaldson

This paper examines significant developments in the federal income, gift, and estate taxation of individuals and small businesses from August, 2008, through August, 2009. It covers important cases, rulings, regulations, and legislation during this period. This paper generally does not address developments in the areas of qualified plans or the taxation of C corporations (except to limited extents).


Contemporary Estate Planning Paradigms For Married Couples, Samuel Donaldson Nov 2015

Contemporary Estate Planning Paradigms For Married Couples, Samuel Donaldson

Samuel A. Donaldson

No abstract provided.


A Hitchhiker's Guide To International Estate Planning: Estate Planning For United States Citizens With Assets Abroad And For Nonresidents With United States Assets, Samuel Donaldson Nov 2015

A Hitchhiker's Guide To International Estate Planning: Estate Planning For United States Citizens With Assets Abroad And For Nonresidents With United States Assets, Samuel Donaldson

Samuel A. Donaldson

This article offers an overview of the common estate planning issues faced by practitioners when their clients are U.S. citizens with business and investment activates outside the U.S. or nonresidents with U.S. business or investment activities.


International Taxation: Corporate And Individual, Philip Postlewaite, Samuel Donaldson Nov 2015

International Taxation: Corporate And Individual, Philip Postlewaite, Samuel Donaldson

Samuel A. Donaldson

No abstract provided.


Recent Developments - 2009, Samuel Donaldson Nov 2015

Recent Developments - 2009, Samuel Donaldson

Samuel A. Donaldson

No abstract provided.


An Introduction To Federal Wealth Transfer Tax, Samuel Donaldson Nov 2015

An Introduction To Federal Wealth Transfer Tax, Samuel Donaldson

Samuel A. Donaldson

No abstract provided.


2004 Federal Tax Update, Samuel Donaldson Nov 2015

2004 Federal Tax Update, Samuel Donaldson

Samuel A. Donaldson

No abstract provided.


Recent Developments - 2013, Samuel Donaldson Nov 2015

Recent Developments - 2013, Samuel Donaldson

Samuel A. Donaldson

three of the nation’s foremost estate planning experts, will guide you through the most significant legislative, regulatory and case law developments of 2013


Taxes And Self-Identity, Samuel Donaldson Nov 2015

Taxes And Self-Identity, Samuel Donaldson

Samuel A. Donaldson

No abstract provided.


2006 Federal Tax Update, Samuel Donaldson Nov 2015

2006 Federal Tax Update, Samuel Donaldson

Samuel A. Donaldson

This update explains several developments in the federal income, estate and gift taxes affecting individual taxpayers and small businesses. It contains summaries of significant cases, rulings, regulations, legislation and other matters from August, 2005, through September, 2006. This update generally does not discuss developments in the areas of qualified plans or the taxation of business entities (except to very limited extents).


2002 Federal Tax Update, Samuel Donaldson Nov 2015

2002 Federal Tax Update, Samuel Donaldson

Samuel A. Donaldson

No abstract provided.


Recent Developments - 2012, Samuel Donaldson Nov 2015

Recent Developments - 2012, Samuel Donaldson

Samuel A. Donaldson

three of the nation’s foremost estate planning experts, will guide you through the most significant legislative, regulatory and case law developments of 2012


2005 Federal Tax Update, Samuel Donaldson Nov 2015

2005 Federal Tax Update, Samuel Donaldson

Samuel A. Donaldson

No abstract provided.


The Expanded Role Of (Defective) Grantor Trusts, Samuel Donaldson, M. Moore Nov 2015

The Expanded Role Of (Defective) Grantor Trusts, Samuel Donaldson, M. Moore

Samuel A. Donaldson

No abstract provided.


Federal Wealth Transfer Taxes, Kevin Yamamoto, Samuel Donaldson Nov 2015

Federal Wealth Transfer Taxes, Kevin Yamamoto, Samuel Donaldson

Samuel A. Donaldson

No abstract provided.


United States International Taxation: Cases, Materials, And Problems, Allison Christians, Samuel Donaldson, Phillip Postlewaite Nov 2015

United States International Taxation: Cases, Materials, And Problems, Allison Christians, Samuel Donaldson, Phillip Postlewaite

Samuel A. Donaldson

No abstract provided.


2011 Federal Tax Update, Samuel Donaldson Nov 2015

2011 Federal Tax Update, Samuel Donaldson

Samuel A. Donaldson

This update explains several developments in the substantive federal income, estate and gift tax laws affecting individual taxpayers and small businesses. It contains summaries of significant cases, rulings, regulations, legislation and other matters from August, 2010, through August, 2011. This update generally does not discuss developments in the areas of qualified plans or the taxation of business entities (except to a very limited extent).


Acing Federal Income Tax, Samuel Donaldson Nov 2015

Acing Federal Income Tax, Samuel Donaldson

Samuel A. Donaldson

No abstract provided.


Federal Income Taxation Of Individuals: Cases, Problems & Materials, Samuel Donaldson Nov 2015

Federal Income Taxation Of Individuals: Cases, Problems & Materials, Samuel Donaldson

Samuel A. Donaldson

No abstract provided.


Liquidation Of The Family Partnership: The Taming Of The Shrewd, Samuel Donaldson Nov 2015

Liquidation Of The Family Partnership: The Taming Of The Shrewd, Samuel Donaldson

Samuel A. Donaldson

Family partnerships and family limited liability companies are typically formed for reasons of efficiency, succession, and valuation. But all good things come to an end. Owners of a family partnership opt for liquidation in a variety of situations, usually following the death of the founding owner(s). Although most practitioners recall that the liquidation of a partnership is not a taxable event, few remember that as many as three Code provisions can come into play upon the liquidation of a family partnership. This article reviews those potential income tax traps and uses two examples to illustrate their coordination and application in …


Employee Compensation And Related Expenses, Samuel Donaldson Nov 2015

Employee Compensation And Related Expenses, Samuel Donaldson

Samuel A. Donaldson

No abstract provided.


Income Tax Aspects Of Family Limited Partnerships, Samuel Donaldson Nov 2015

Income Tax Aspects Of Family Limited Partnerships, Samuel Donaldson

Samuel A. Donaldson

No abstract provided.


2000 Federal Tax Update, Samuel Donaldson Nov 2015

2000 Federal Tax Update, Samuel Donaldson

Samuel A. Donaldson

No abstract provided.


Determining Treaty Eligibility For Hybrid Entities And Their Owners, Philip Postlewaite, Samuel Donaldson, Allison Christians Nov 2015

Determining Treaty Eligibility For Hybrid Entities And Their Owners, Philip Postlewaite, Samuel Donaldson, Allison Christians

Samuel A. Donaldson

No abstract provided.


Recent Developments - 2010, Samuel Donaldson Nov 2015

Recent Developments - 2010, Samuel Donaldson

Samuel A. Donaldson

No abstract provided.


Recent Developments - 2014, Samuel Donaldson Nov 2015

Recent Developments - 2014, Samuel Donaldson

Samuel A. Donaldson

three of the nation’s foremost estate planning experts, will guide you through the most significant legislative, regulatory and case law developments of 2014\