Escorting The Heiress 1-74 Full eps from irs 1041 form Watch Video

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Current Federal Tax Developments for the week of May 29, 2017 - Celebrating 25 Years of Quill.Current Federal Tax Developments is brought to you by the state CPA societies and the Loscalzo Institute, a Kaplan Company.nnThis week we look at the following developmentsnnIRS reconstruction of income accepted by Tax CourtnSupporting community journal organizations not found to be exempt purposenPushing back charitable deductions to prior years on a Form 1041nDeathbed estate plan fails to be accepte
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The IRS issued Revenue Ruling 2023-2, which had a substantial impact on estate planning, particularly where an irrevocable trust is involved. In the last decade or so, more families have begun utilizing irrevocable trusts to protect their assets from spend-down in order to qualify for government benefits, such as Medicaid and VA Aid and Attendance.&#60;br/&#62;&#60;br/&#62;Prior to the issuance of this ruling, it was unclear whether assets passing to beneficiaries through an irrevocable trust would receive a step-up in basis, thereby eliminating any capital gains taxes that would otherwise be owed. Historically, assets that are disposed of during an individual’s lifetime are subject to capital gains taxes on the increase in value of that asset over time. The amount of capital gains owed is determined largely by the difference between the value at the time of purchase and the value at the time of transfer.
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