This years' most important tax decisions
Annual Exclusions Estate of George H. Wimmer v. Commissioner Gifts of limited partnership units qualify for gift tax annual exclusion In Estate of George H. Wimmer v. Commissioner, T.C. Memo. 2012-157 (June 4, 2012), the Tax Court issued a memorandum opinion holding that a gift of limited partnership (LP) interests qualified for the gift tax annual exclusion. The holding was based on a very specific set of facts, but is the first case since Hackl v. ...
All Access Premium Content Subscription
Subscribing to premium content on WealthManagement.com will give you full access to all articles and media content for 12 months.
Already registered? Log In here
This flawless, 101.7-carat, pear-shaped diamond—one of the world’s largest —will go up for auction at Christie’s “Magnificent Jewels” sale in Geneva on May 15, 2013. How much will it sell for? Choose the correct answer and registered site users will be eligible to win a one-year subscription to Christie's Geneva Jewelry sales catalogue, courtesy of Christie's. 
