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Patricia H. Ring

Patricia’s Recent activity

tax818
Tax Law Update: August 2018
Jul 25, 2018
David A. Handler, Patricia H. Ring and Thomas Norelli highlight the most important tax law developments of the past month.
Tax Law Update: December 2013
Tax Law Update: December 2013
Dec 03, 2013
• IRS publishes inflation-adjusted items for 2014—In Revenue Procedure 2013-35,1 the Internal Revenue Service set forth inflation-adjusted tax items for 2014. These inflation adjustments, which take effect...
Tax Law Update
Jun 01, 2009
Proposed regulation NPRM REG-119532-08 - The Internal Revenue Service provides a method for determining the portion of a trust that’s includible in a deceased grantor’s gross estate if the grantor held a...
Tax Law Update
Feb 01, 2009
Despite her sole discretion over a trust, a decedent did not possess at the time of her death a general power of appointment over property in the trust. In Technical Advice Memorandum 200847015 (July 30, 2008), the...