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31 Aug 2023, 8:36 am by Anthony P. Guettler
For example, recognizing community property can also reduce or avoid the payment of estate tax upon the death of the first spouse to die, if such property is properly reported as belonging one-half to the surviving spouse notwithstanding title in the name of the decedent, or can create an estate tax once community property titled in the name of the survivor is counted.[3] As another example, a U.S. taxpayer spouse married to a non-resident alien who resides in a community property… [read post]
31 Aug 2023, 8:36 am by Anthony P. Guettler
For example, recognizing community property can also reduce or avoid the payment of estate tax upon the death of the first spouse to die, if such property is properly reported as belonging one-half to the surviving spouse notwithstanding title in the name of the decedent, or can create an estate tax once community property titled in the name of the survivor is counted.(3) As another example, a U.S. taxpayer spouse married to a non-resident alien who resides in a community property… [read post]
28 Aug 2023, 9:05 pm by Bryn Hines
Supreme Court’s 2022 decision in West Virginia v. [read post]
25 Aug 2023, 9:30 pm by ernst
The Commerce Clause, in Nation and States,” at the U.S. [read post]