IRS Form 708 is here. 40% Tax on Gifts & Bequests from Covered Expatriates (former citizens and green card holders). Transfer ...

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This Webinar presentation, conducted by noted author and practitioner Keith Schiller, is designed for attorneys, accountants, and other preparers of estate tax returns. The Webinar discussion will be ...

Estate of Billy S. Rowland v. Commissioner, T.C. Memo. 2025-76 (U.S.T.C. July 15, 2025) illustrates the scope of the special reporting rule for portability returns under Treasury Regulations Section ...

Forbes contributors publish independent expert analyses and insights. Ashley L. Case, J.D., LL.M., writes about tax and estate planning. The Internal Revenue Code Section 6501 sets the framework for ...

In Private Letter Ruling 202513003 (March 8, 2025), the decedent’s estate hadn’t yet received the appraisals of all estate assets by the time the Form 706 was due. The estate tax return was filed ...