Themes for 2000: IRS toils while Congress spins

Article Abstract:

The author discusses federal tax reform initiatives by politicians and the IRS which may be at issue in the year 2000.

Forecasts and trends

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Whither the tax law? Or can 1997 be topped?

Article Abstract:

The Taxpayer Relief Act of 1997 proved to add unusual complexity to the substantive law and resultantly increased taxpayers' administrative and procedural costs. The IRS will be burdened by the need to expound guidance concerning new or newly affected provisions. Provisions in the IRS Restructuring and Reform Act aimed at IRS governance may have little material influence on taxpayers or their tax planners.

Evaluation, Tax administration and procedure, Tax administration, Political aspects

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What happens when nothing is happening? Mellinger acquiescence and not much else

Article Abstract:

The author briefly discusses U.S. government tax reform issues and then focuses on the IRS's acquiescence in the Tax Court case of Estate of Mellinger which concerned qualified terminable interest property trust planning.

Estate Planning, Finance, taxation, & monetary policy, Internal Revenue Service, Analysis, Taxation, Practice, Qualified terminable interest property, Qualified terminable interest property trusts, United States. Internal Revenue Service

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