Detail The Uncertainty of Death and Taxes   Oleh:  Harmelink, Philip J. ; VanDenburgh, William M. Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Accountancy vol. 192 no. 4 (Oct. 2001), page 95. Topik: DEATH; uncertainty; death; taxes Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.13 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel Congress once again has passed a complex piece of legislation that will make estate planning, as well as general tax planning, even more problematic for CPAs and their clients. A major component of the Economic Growth and Tax Relief Reconciliation Act of 2001 President Bush signed into law in June repeals the estate and generation - skipping transfer (GST) taxes as of 2010. (Unexpectedly, Congress did not repeal the gift tax.) Between 2002 and 2010, the act phases in lower rates and higher exemptions that apply to all forms of federal transfer taxes (the gift tax exemption, however, increases only once). As if the new rules don’t make the estate planning process convoluted enough, the actual estate tax repeal is scheduled to occur only for 2010 unless Congress votes to extend it. Despite the uncertainty this creates, it is essential for estate tax practitioners not to overlook the fact that significant changes will take place for all transfer taxes as of January 1, 2002; certain transfer tax changes are even retroactive to the start of 2001. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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