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The QPRT Manual: the Estate Planner's Guide to Qualified Personal Residence Trusts
The QPRT Manual explains the law and lore of one of the most important and popular estate tax saving techniques, the "qualified personal residence trust." Includes analysis of all gift, estate, income, and generation-skipping tax issues, forms, a drafting checklist, things to consider before and after creating the QPRT, case studies, expert tips from top QPRT practitioners, and summaries of all IRS QPRT rulings ever issued. From the author of the best-selling book "Life and Death Planning for Retirement Benefits.".
Price: $92.95
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Conservation easements as qualified conservation contributions.: An article from: Florida Bar Journal
This digital document is an article from Florida Bar Journal, published by Thomson Gale on October 1, 2005. The length of the article is 3516 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser. Citation DetailsTitle: Conservation easements as qualified conservation contributions. Author: Harwell E., III Coale Publication:Florida Bar Journal (Magazine/Journal) Date: October 1, 2005 Publisher: Thomson Gale Volume: 79 Issue: 9 Page: 16(5) Distributed by Thomson Gale.
Price: $5.95
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15-year recovery period for certain qualified leasehold improvements.: An article from: The Tax Adviser
This digital document is an article from The Tax Adviser, published by American Institute of CPA's on January 1, 2005. The length of the article is 349 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser. Citation DetailsTitle: 15-year recovery period for certain qualified leasehold improvements. Author: Jane Rohrs Publication:The Tax Adviser (Magazine/Journal) Date: January 1, 2005 Publisher: American Institute of CPA's Volume: 36 Issue: 1 Page: 7(1) Distributed by Thomson Gale.
Price: $5.95
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QSST documents should avoid dangerous provisions. (qualified subchapter S trusts): An article from: The Tax Adviser
This digital document is an article from The Tax Adviser, published by American Institute of CPA's on January 1, 1992. The length of the article is 602 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser. From the supplier: Tax advisors must be careful to avoid some common provisions that create potential tax problems for trusts meant to be qualified subchapter S trusts (QSST). Provisions such as afterborn beneficiary clauses, special power of appointment held by current income beneficiaries, spendthrift clauses and 'in terrorem' conditions can create tax liabilities for trust recipients. Citation DetailsTitle: QSST documents should avoid dangerous provisions. (qualified subchapter S trusts) Author: Raymond A. Olczak Publication:The Tax Adviser (Magazine/Journal) Date: January 1, 1992 Publisher: American Institute of CPA's Volume: 23 Issue: n1 Page: 35-36 Distributed by Thomson Gale.
Price: $5.95
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Partnerships, PFICs and QEFs.(passive foreign investment company, qualified electing fund)(deferral of passive investment earnings): An article from: The Tax Adviser
This digital document is an article from The Tax Adviser, published by American Institute of CPA's on June 1, 2005. The length of the article is 1962 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser. Citation DetailsTitle: Partnerships, PFICs and QEFs.(passive foreign investment company, qualified electing fund)(deferral of passive investment earnings) Author: Chris Bowers Publication:The Tax Adviser (Magazine/Journal) Date: June 1, 2005 Publisher: American Institute of CPA's Volume: 36 Issue: 6 Page: 330(3) Distributed by Thomson Gale.
Price: $5.95
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Dividing up retirement-plan assets with a QDRO.(qualified domestic relations order): An article from: The Tax Adviser
This digital document is an article from The Tax Adviser, published by American Institute of CPA's on May 1, 2002. The length of the article is 1344 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser. Citation DetailsTitle: Dividing up retirement-plan assets with a QDRO.(qualified domestic relations order) Author: Albert B. Ellentuck Publication:The Tax Adviser (Magazine/Journal) Date: May 1, 2002 Publisher: American Institute of CPA's Volume: 33 Issue: 5 Page: 334(2) Distributed by Thomson Gale.
Price: $5.95
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Application of step-transaction doctrine to Qsub elections.(S corporation qualified subsidiary corporations): An article from: The Tax Adviser
This digital document is an article from The Tax Adviser, published by American Institute of CPA's on July 1, 2000. The length of the article is 803 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser. Citation DetailsTitle: Application of step-transaction doctrine to Qsub elections.(S corporation qualified subsidiary corporations) Author: Greg W. Smith Publication:The Tax Adviser (Magazine/Journal) Date: July 1, 2000 Publisher: American Institute of CPA's Volume: 31 Issue: 7 Page: 493 Distributed by Thomson Gale.
Price: $5.95
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Final guidelines for QI external audits.(qualified intermediaries): An article from: The Tax Adviser
This digital document is an article from The Tax Adviser, published by American Institute of CPA's on December 1, 2002. The length of the article is 753 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser. Citation DetailsTitle: Final guidelines for QI external audits.(qualified intermediaries) Author: Thomas J. Mooney Publication:The Tax Adviser (Magazine/Journal) Date: December 1, 2002 Publisher: American Institute of CPA's Volume: 33 Issue: 12 Page: 768(1) Distributed by Thomson Gale.
Price: $5.95
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