Detail Estate Tax or Carryover Basis?   Oleh:  Ransome, Justin P. ; Schafer, Frances Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Accountancy vol. 212 no. 1 (Jul. 2011), page 28-35. Topik: Generation Skipping Tax; Estate Taxes; Economic Growth & Tax Relief Reconciliation Act 2001-US; Relief Provisions Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.31 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel For decedents dying in 2010, Congress provided two systems of taxing estates and determining basis of their assets. Executors of those estates must determine the better course. To do so, especially for valuations of gross estates above the new $5 million exclusion, they must take many factors and considerations into account. To say the least, estate planning for the last 10 years has been complicated. These complications are due in large pan to the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA), which made major revisions to the gift, estate and generation-skipping transfer (GST) tax regimes. Although EGTRRA made estate planning cumbersome, it was very taxpayer-favorable because it reduced tax rates, increased exemption amounts and eventually repealed the estate and GST taxes. Estate planners who have clients who died in 2010 will have to work with the deceased client's estate representative to determine whether to make the election provided under the Tax Relief Act. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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