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18 Apr 2007, 1:13 pm
State of Indiana (NFP) [Updated at 3:40 pm] This decision was just posted, American Fire & Casualty Co. v. [read post]
16 Apr 2007, 7:23 am
Commissioner, 296 U.S. 344 (1935); and (3) disregard the separate existence of an LLC under Kentucky state law. [read post]
16 Jul 2006, 11:31 am
However, to avoid the need for a "fire sale" liquidation of businesses, Section 6166(a)(1) of the Code permits an executor to elect to pay part or all of the estate tax imposed by section 2001 in two or more (but not exceeding ten) equal installments if a decedent was a citizen or resident of the United States on the date of death and the interest is a qualified closely-held business. [read post]