Tax and estate planning notes with no clear high‑level actors or misconduct

01/27/06 Prepaid tuition (PLR 200602002); gift and estate tax reminder; “Personal Revival 2006-01 Trusts” for cryonauts 2005 12/27/05 Tax Reform Panel Recommendations; Ron Wyden’s “Fair, Flat Tax Act of 2005” 2005-12 11/18/05 Hurricane Katrina Provisions; 2006 inflation-adjusted numbers; sale of remaining 2005-11 lottery payments is not a sale of a “capital asset” (Prebola) 10/18/05 Saving for College — round-up of options 2005-10 09/30/05 Ittleson — New York taxes sale of non-resident’s artwork 2005-09 09/08/05 Estate tax thoughts; GST consequences of taxable trust renunciation (PLR 2005-08 200532024); note about the “rule against perpetuities” 07/29/05 Strangi — 5" Circuit upholds IRS win in Texas FLP case 2005-07 06/30/05 Circular 230 2005-06 05/27/05 Estate planning glossary; Washington state’s new estate tax 2005-05 04/20/05 New Jersey loses on decoupling case (Oberhand); retroactive tax changes 2005-04 (Nationsbank); charitable remainder trust “safe harbor” rules and the right of election (Rev. Proc. 2005-24) 03/28/05 Insurable interests and trusts: Chawla; “frivolous arguments to avoid when paying 2005-03 taxes” (Notice 2005-30) 02/18/05 Washington State decoupling struck down: Hemphill 2005-02 01/28/05 Social security, the estate tax and tax reform; several cases: Banks (contingent 2005-01 attorney's fees); Harkins (“corporation sole”); Davis (marital deduction) 2004 12/28/04 The Barnes Foundation 2004-15 11/24/04 2005 inflation-adjusted numbers; how a low 7520 rate affects planning techniques 2004-14 11/05/04 Tax reform: flat tax and consumption tax; American Jobs Creation Act deductions for 2004-13 sales tax and attorneys’ fees; New York tax law change: non-resident’s sale of co-op now taxable 10/08/04 The Working Families Tax Relief Act of 2004 (H.R. 1308): extension through 2010 of 2004-12 10% and 15% brackets; that “ridiculously complex” tax code; a word on PORC; reminder about low 7520 rates 09/10/04 Turner v. Commissioner (formerly Thompson): 3d Circuit affirms IRS Tax Court win 2004-11 against FLP (family limited partnership); Turner contrasted with Kimbell Tax Topics — Table of Contents — 2013 — 7 HOUSE_OVERSIGHT_022336