Thorough research may reduce the risk of audit even in unclear areas

Article Abstract:

Authoritative answers to tax questions often do not exist, and researchers must handle the resulting uncertainty by developing a framework for making decisions that takes legal and ethical guidelines into account. Various sources, standards, and authorities for tax information are discussed. A position favorable to a taxpayer can be taken if necessary authoritative support exists, even though it is not certain that the position will prevail.

Methods, Prevention, Tax planning, Tax auditing, Tax audits

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For estate planners, TAMRA is less than a major overhaul, but more than a fine tuning

Article Abstract:

The Technical and Miscellaneous Revenue Act of 1988 (TAMRA) contains significant substantive provisions, some of which are effective retroactively, and will undoubtedly raise new questions. TAMRA provisions that relate to estate freezes, employee stock ownership plans, special-use valuation, valuation tables, generation-skipping transfers, and aliens are analyzed and discussed.

Laws, regulations and rules, Employee ownership

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