CPA Letter - Vol. 86 Nbr. 1, January 2006
Members now have access to a brochure, speech and PowerPoint presentation geared toward assisting clients with preparing for the 2005 tax season. Topics covered in these resources ......-related tax strategies; retirement savings tax breaks and tax breaks for investors. Members can ...
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Illinois Bar Journal - Vol. 95 Nbr. 11, November 2007
[ILLUSTRATION OMITTED]
The end of the calendar year provides an opportunity for trust-and-estate practitioners to offer a periodic review of planning advice for our clients. The following is a list ...
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Florida Bar Journal - Vol. 73 Nbr. 1, January 1999
A New Look at Some Old (Charitable) Friends
In the estate planning area, the Taxpayer Relief Act of 1997 (TRA '97)[...... For example, while the unified credit currently exempts the equivalent of $625,000 in assets from estate tax,[3] the benefit of the credit is phased out (as ...
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Vanderbilt Journal of Transnational Law - Vol. 32 Nbr. 3, May 1999
... the one hand, the 1996 Act imposes an array of reporting requirements, imposes harsh penalties on failures to comply with these requirements, increases the interest charge imposed on taxes paid on distributions of accumulated income from ...
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University of Pennsylvania Law Review - Vol. 156 Nbr. 5, May 2008
Risk-based rules are the tax system's primary response to aggressive tax ...... The same cannot be said about a very different type of tax planning. Instead of reducing risk directly, ...... The new uncertainty these tax planners inevitably accept, however, is the risk ...
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Journal of Accountancy - Vol. 202 Nbr. 3, September 2006
EXECUTIVE SUMMARY
* When individual clients receive an income tax refund, a bonus, an inheritance or another ......e the steps:
* Pay off debts-beginning with those that have the highest after-tax interest rate.
* For higher education costs, ...
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The Tax Adviser - Vol. 24 Nbr. 5, May 1993
AICPA Tax Division, Clinton Administration
Leonard Podolin of the AICPA's Tax Division testified before the House Ways and Means committee on Mar 17, 1993, regarding proposed changes in tax law. The AICPA favors simplification of the tax system to improve voluntary compliance and monitoring, Pres Bill Clinton's initiatives for an investment tax credit and simplifying the earned income credit procedure. Proposals that the AICPA does not recommend include the small business capital gains incen...
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Florida Bar Journal - Vol. 75 Nbr. 7, July 2001
... In some situations, this requires a choice of no entity at all, and a structure treated as a co-tenancy for federal income tax purposes (a "tax co-tenancy") is appropriate. ...... This article discusses some of the federal estate and income tax advantages of tax co-tenancies, and then analyzes structures under state law that may be treated as tax co-tenancies.
Advantages of Tax Co-tenancies
...
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Reason - Vol. 25 Nbr. 6, November 1993
Editorial
The Taxpayer Debt Buy-Down Act of 1993 introduced by Rep. Robert Walker of Pennsylvania is a much better alternative than Bill Clinton and Al Gore's "reinventing government" plan. One of the highlights of Walker's bill is its workability wherein every dollar that pays off a debt cuts federal spending.
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