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September 2009 - The Tax Adviser
ESTATES, TRUSTS & GIFTS
Significant Recent Developments in Estate Planning
This article examines developments in estate, gift, and generation-skipping transfer tax planning and compliance between June 2008 and May 2009.
TAX ACCOUNTING
Maneuvering Through the Proposed Rules for Post-Transaction Accounting Methods
Proposed regulations address the process for determining and changing methods of accounting following certain corporate reorganizations and liquidations.