This second of a two-part article discusses regulations on calculating the basic exclusion amount once the higher estate tax exemption expires after 2025, as well as several court cases and IRS private letter rulings.
ESTATES, TRUSTS & GIFTS
November 2020 - The Tax Adviser
FOREIGN INCOME & TAXPAYERS
Blockchain technology firms’ transfer-pricing issues
This article presents some of the transfer-pricing considerations that blockchain companies must address as they grow and expand across borders.
TAX CLINIC
CHARITABLE CONTRIBUTIONS
employee benefits & pensions
expenses & deductions
FOREIGN INCOME & TAXPAYERS
procedure & administration
STATE & LOCAL TAXES
COLUMNS
NEWS NOTES
TAX PRACTICE RESPONSIBILITIES
CAMPUS TO CLIENTS
CASE STUDY
TAX TRENDS
50TH ANNIVERSARY
INDIVIDUALS
Current Developments in Taxation of Individuals: Part 1
This update surveys recent federal tax developments involving individuals, including court cases, rulings, and guidance issued during the six months ending October 2025.
