Charles A. Redd explores recent Office of Chief Counsel decisions that relate to GRATs.
David A. Handler and Alison E. Lothes highlight the most important tax law developments of the past month.
Legal editor Anna Sulkin discusses this month's cover.
Editor in Chief Susan R. Lipp discusses this month's issue.
Why would they do this? What are the advantages/disadvantages of accepting this offer?
Five key markers where extra attention is warranted.
Revenue Procedure 2022-32 extends time to file via simplified procedure from two to five years after decedent’s death.
In a family business, passing down core values can be a struggle as future generations look to create their own paths.
