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.
June 19, 2012
On June 15th, the IRS issued long-awaited temporary and proposed regulations that provide guidance on the estate and gift tax applicable exclusion amount, including the requirements for electing...
June 11, 2012
As you probably know, Congress passed the Defense of Marriage Act (DOMA) in 1996. In recent years, the two main provisions of DOMA have been challenged in the courts as being unconstitutional.
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”