The Bloomberg BNA Estate Tax Blog is a forum for practitioners and Bloomberg BNA editors to share ideas, raise issues, and network with colleagues. The ideas presented here are those of individuals and Bloomberg BNA bears no responsibility for the appropriateness or accuracy of the communications between group members.
February 21, 2012
On February 17, the IRS issued Notice 2012-21, which extends by six
months the deadline to make a portability election for a qualified
estate whose executor did not timely file either Form 4768, Application for Extension of Time To File a Return and/or Pay U.S. Estate (and Generation-Skipping Transfer) Taxes, or Form 706, United State Estate (and Generation-Skipping Transfer) Tax Return, within nine months of the date of death.
Portability Regulations Offer Simplification and Clarification, Not a Short Form 706
A Trap for the Unwary ... Extended Filing Deadlines for Estate Taxes
No Matter How You Slice (or Demolish) It, Taxpayers Denied Charitable Contribution Deduction for Donations of Homes to Local Fire Departments
Valuing Facade Easement Could Be More Trouble Than Its Worth ....
Bloomberg BNA Tax Policy Summit: Post-Election Answers to “What Now”