The IRS on Thursday posted the instructions for Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return, for decedents dying in 2010. For most 2010 decedents, the due date is Sept ...
The IRS on Thursday issued Notice 2011-82 to alert executors of the estates of decedents dying after Dec. 31, 2010, of the need to file a Form 706, United States Estate (and Generation-Skipping ...
On September 13, 2011, the IRS released Notice 2011-76, which gives executors of estates of 2010 decedents more time to make an informed decision about whether to stay in the default estate tax regime ...
For individuals dying after December 31, 2010, Section 2010(c) of the Internal Revenue Code provides that the unused estate tax exemption of the first deceased spouse is “portable” between spouses at ...
The 2010 tax law gives married couples a wonderful new tax break. Depending on whom you talk to, it could be a gold mine or a loss leader for lawyers. Here’s what I mean: Until the end of this ...
The IRS recently announced that the due date for filing Form 8939 (Allocation of Increase in Basis for Property Acquired from a Decedent) has been extended from November 15, 2011 to January 17, 2012.