Obtaining the best results in an IRS estate tax audit

Article Abstract:

The author outlines a number of techniques available to tax practitioners for successfully undergoing IRS estate tax audits. Topics include the IRS screening process, how the IRS selects returns to be audited, preparations for an audit, and conducting discussions with the client.

Analysis, Management, Tax auditing, Tax audits

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Use of property after partial disposition not a retained life estate

Article Abstract:

The article outlines a Tax Court decision ruling that a decedent's use of a residence and surrounding cattle ranch after she had given a 24% interest in her property to her children did not constitute a retained life estate in the children's share of the property.

Decedents' estates

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Pre-immigration planning: income, gift, estate, and GST tax strategies

Article Abstract:

The author discusses tax planning strategies for nonresident aliens in the US or those planning to become US citizens.

Taxation, Income tax, Emigration and immigration, Gift tax, Goods and services tax

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