HOUSE_OVERSIGHT_022332.jpg
1.86 MB
Extraction Summary
15
People
7
Organizations
1
Locations
13
Events
3
Relationships
12
Quotes
Document Information
Type:
Table of contents for a publication titled 'tax topics'
File Size:
1.86 MB
Summary
This document is page 3 of a table of contents for a 2013 publication called 'Tax Topics,' listing articles from 2010 and 2011. The articles cover complex U.S. tax and estate planning subjects, such as specific legal cases, legislative acts, and tax planning strategies (e.g., GRATs). While the document itself does not mention Jeffrey Epstein or his known associates, its focus on sophisticated wealth and estate tax law is relevant to the financial activities of high-net-worth individuals, and its identifier 'HOUSE_OVERSIGHT_022332' indicates it was collected as part of a congressional investigation.
People (15)
| Name | Role | Context |
|---|---|---|
| Baker | Subject of legal case |
Mentioned in the legal case 'Matter of Baker' regarding New York statutory residency for income tax purposes.
|
| President | Government Official |
Mentioned in reference to the President's Deficit Commission.
|
| Tatum | Subject of legal case |
Mentioned in the legal case 'Estate of Tatum' concerning a disclaimer.
|
| Carlton | Subject of legal case |
Mentioned in 'Carlton, a 1994 Supreme Court estate tax case'.
|
| Breakiron | Subject of legal case |
Mentioned in a case where a taxpayer successfully rescinded disclaimers.
|
| Bosch | Subject of legal case |
Mentioned in a vintage case addressing when a state law holding is binding on the IRS.
|
| Hendrix | Subject of legal case |
Mentioned in a case involving purported charitable gifts and a skeptical IRS.
|
| Sen. Bernie Sanders | Politician |
Mentioned in relation to his estate tax bill and its revenue raisers.
|
| Sen. Kyl | Politician |
Mentioned in relation to his estate tax proposal.
|
| Rep. Ryan | Politician |
Mentioned in relation to his 'Roadmap' proposal.
|
| Schneider | Party in legal case |
Mentioned in the legal case 'Schneider v. Finnman'.
|
| Finnman | Party in legal case |
Mentioned in the legal case 'Schneider v. Finnman'.
|
| Pierre | Party in legal case |
Mentioned in the legal cases 'Pierre v. Commissioner' and 'Pierre II'.
|
| Ludwick | Party in legal case |
Mentioned in the legal case 'Ludwick v. Commissioner'.
|
| President Obama | President of the United States |
Mentioned in relation to his FY 2011 Budget proposals for estate and gift tax.
|
Organizations (7)
| Name | Type | Context |
|---|---|---|
| President's Deficit Commission |
Source of reports on 'tax expenditures' and tax reform.
|
|
| National Taxpayer Advocate |
Source of reports on 'tax expenditures' and tax reform.
|
|
| Supreme Court |
Mentioned in reference to the 1994 'Carlton' estate tax case.
|
|
| IRS (Internal Revenue Service) |
Mentioned in the context of state law holdings being binding on it, and its skepticism towards certain charitable gifts.
|
|
| Free Fertility Foundation |
Mentioned in a case involving purported charitable gifts.
|
|
| Tax Court |
Mentioned as addressing the 'step transaction doctrine' in the 'Pierre II' case.
|
|
| HOUSE_OVERSIGHT |
Appears as a document identifier ('HOUSE_OVERSIGHT_022332'), likely referring to the U.S. House Committee on Oversigh...
|
Timeline (13 events)
2010-02-28
Discussion of President Obama's FY 2011 Budget, with proposals for estate and gift taxes, GRATs, and the 'Pierre v. Commissioner' case.
2010-04-05
Overview of provisions in new health care legislation, including Medicare taxes and 'economic substance doctrine'.
2010-05-28
Discussion of the 'Pierre II' and 'Ludwick v. Commissioner' Tax Court cases, concerning 'step transaction doctrine' and valuation issues.
2010-07-01
Round-up of the tax landscape, including bills and proposals from Sen. Sanders, Sen. Kyl, and Rep. Ryan, and the 'Schneider v. Finnman' case.
2010-07-27
Discussion on the return of 'PEP' and 'Pease' tax increases and cases involving charitable gifts ('Hendrix' and 'Free Fertility Foundation').
2010-09-14
Article on the 'Breakiron' case (rescinding disclaimers) and the 'Bosch' case (state law binding on IRS).
2010-10-26
Discussion of the 'Estate of Tatum' case and retroactive reinstatement of estate tax based on the 'Carlton' Supreme Court case.
2010-11-30
Article on mid-term elections, year-end planning, and planning techniques like GRATs and Sales to Defective Grantor Trusts.
2010-12-23
Overview of the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010.
2011-01-31
Discussion of 'tax expenditures' and tax reform, based on reports from the President's Deficit Commission and the National Taxpayer Advocate.
2011-04-06
Article/discussion on the meaning and cost of being a 'statutory resident' of New York for income tax purposes, referencing 'Matter of Baker'.
Locations (1)
| Location | Context |
|---|---|
|
Discussed in the context of what it means to be a 'statutory resident' for income tax purposes.
|
Key Quotes (12)
"statutory resident"Source
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Quote #1
"estate planning glossary"Source
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Quote #2
"tax expenditures"Source
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Quote #3
"PEP"Source
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Quote #4
"Pease"Source
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Quote #5
"PAYGO"Source
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Quote #6
"Roadmap"Source
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Quote #7
"privity"Source
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Quote #8
"Pierre II"Source
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Quote #9
"step transaction doctrine"Source
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Quote #10
"economic substance doctrine"Source
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Quote #11
"check-the-box"Source
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Quote #12
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