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4 May 2012, 4:15 am by Paul Caron
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]
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]
13 Dec 2018, 2:00 am by Paul Caron
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]