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30 Oct 2017, 9:01 am
Commissioner, 149 T.C. [read post]
8 Feb 2008, 12:00 pm
Commissioner, 125 T.C. [read post]
13 Feb 2009, 12:00 pm
Commissioner, T.C. [read post]
4 May 2012, 4:15 am
The Ninth Circuit yesterday affirmed the Tax Court (133 T.C. 402 (2009)) and held that the amount of gift tax paid by the doness of deemed gifts of a remainder interest in QTIP property within three years of the donor-decedent's death is includable in the decedent's gross estate under §... [read post]
10 Apr 2007, 3:00 am
Commissioner, T.C. [read post]
27 Aug 2014, 1:55 pm
Commissioner, 143 T.C. [read post]
22 Dec 2006, 10:00 am
The Sixth Circuit has affirmed the Tax Court (124 T.C. 258 (2005)) and held that the taxpayers' contributions of coservation easements (valued at $330,000) to a nonprofit nature conservancy constituted "qualified conservation contributions" under § 170(h)(1). [read post]
25 Jul 2010, 3:45 am
Commissioner,133 T.C. [read post]
27 Jan 2008, 8:25 am
Commissioner, T.C. [read post]
20 Feb 2007, 3:00 am
Commissioner, T.C. [read post]
5 Apr 2014, 9:58 am
Commissioner, T.C. [read post]
4 Aug 2021, 4:00 pm
Commissioner, T.C. [read post]
2 Mar 2010, 6:07 am
Commissioner, T.C. [read post]
1 Oct 2007, 3:19 am
Commissioner, T.C. [read post]
14 Jan 2014, 3:19 am
Commissioner, T.C. [read post]
13 Dec 2018, 2:00 am
Commissioner, 145 T.C. 91 (2015), on appeal in the Ninth Circuit and the regulations that would match the costs of stock compensation to foreign... [read post]
28 Sep 2011, 2:00 am
Commissioner, 136 T.C. [read post]
27 Aug 2018, 2:15 am
Commissioner, T.C. [read post]
27 Feb 2013, 11:00 am
Commissioner, T.C.... [read post]
20 Nov 2017, 3:30 am
Commissioner, T.C. [read post]