A recent private letter ruling provides guidance on foreign trust reporting requirements

Highlights of 6th annual “Industry Trends” survey

There may be a flip side to this tax, if it exists: reducing taxable gifts by its actuarial present value

A recently-issued private letter ruling clarifies this issue

Web-based securities pricing for estate tax returns and other purposes

Tax Court denies most deductions and tells the executor to pay-up for late filing

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The IRS is here to “help”