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Extraction Summary

5
People
9
Organizations
9
Locations
17
Events
0
Relationships
5
Quotes

Document Information

Type: Table of contents / index
File Size: 1.62 MB
Summary

This document is a table of contents for a publication titled 'Tax Topics,' listing subjects covered in 2002. The topics are exclusively related to U.S. tax legislation, IRS rulings, and economic policy discussions from that year, such as the 2001 Tax Act, estate tax, and stimulus proposals. The document contains no information about Jeffrey Epstein, his associates, or any related activities.

People (5)

Name Role Context
Cathy Vohs Employee of the IRS
Mentioned as providing a comment for an 'IRA discussion correction' on 08/29/02.
President Bush President of the United States
Mentioned in relation to the fiscal year 2003 budget on 02/22/02.
Galligan Party in a legal case
Cited in parentheses in a case related to the non-deductibility of law-school expenses (06/21/02).
Mitchell Party in a legal case
Cited in parentheses in a case where 'innocent spouse' relief was denied (06/21/02).
Hackl Party in a legal case
Cited in parentheses in a Tax Court case that denied annual exclusion for gifts of LLC interests (04/09/02).

Timeline (17 events)

02/22/02
President Bush's fiscal year 2003 budget, Senate vote on estate tax repeal, shrinking surplus, debt ceiling increase, and taxability of frequent flyer miles.
02/28/02
Tax shelter amnesty, corporate income tax, IRS rulings on CRUT termination, IRS information on Victims' Relief Bill, and New York City's cigarette tax.
New York City
IRS
03/15/02
Stimulus bill passes, CBO/OMB revenue projections, Concord Coalition budget suggestions, and various tax topics including GRATs, Vermont 'decoupling', and GST.
Vermont
CBO OMB Concord Coalition
03/20/02
Senate Finance Committee hearing on tax shelters and Joint Committee on Taxation report on shelters.
Senate Finance Committee Joint Committee on Taxation
04/09/02
Tax Court denies annual exclusion for gifts of LLC interests (Hackl case) and Florida's changes to estate tax revenues.
Florida
04/18/02
Thoughts on 529 Plans, IRS issuing final rules on IRA distributions, and 'decoupling' in Maryland, Nebraska, and New York.
Maryland, Nebraska, New York
IRS
05/24/02
Discussion of the 'sunset' provision of the 2001 Tax Act and new IRA distribution tables.
06/21/02
Discussion of attempts to make the 2001 Tax Act permanent, estate tax reform efforts, and legal cases Galligan (law-school expenses) and Mitchell (innocent spouse relief).
07/02/02
The debt limit increase and IRS retreat from imposing FICA or FUTA taxes on ISOs (Notice 2002-47).
IRS
07/18/02
Corrected discussion on the final minimum distribution regulations.
07/23/02
Corrections on IRA discussion and single life distribution table.
08/01/02
Progress on the CARE Act, concerning proposed gifts to charity from IRAs.
08/29/02
Review of CBO's budget numbers, stimulus proposals, and an IRA discussion correction with a comment from Cathy Vohs of the IRS.
CBO Cathy Vohs IRS
09/04/02
Treasury ends 'abusive' split-dollar scheme (Notice 2002-59).
09/20/02
Discussion on the possible permanency of the 2001 Tax Act and its education provisions, and 'decoupling' in D.C., Massachusetts, New Jersey, and New York.
D.C., Massachusetts, New Jersey, New York
10/25/02
Run-down on proposed legislation (CARE and NESTEG bills), next year's FICA, low 7520 rates, and planning involving QPRTS, CLATS, CRATS, GRATs, and charitable gift annuities.
11/19/02
Discussion on the aftermath of mid-term elections, the AMT, estate tax issues, and inflation-adjusted numbers for 2003.

Key Quotes (5)

"decoupling"
Source
HOUSE_OVERSIGHT_022339.jpg
Quote #1
"abusive"
Source
HOUSE_OVERSIGHT_022339.jpg
Quote #2
"innocent spouse"
Source
HOUSE_OVERSIGHT_022339.jpg
Quote #3
"sunset"
Source
HOUSE_OVERSIGHT_022339.jpg
Quote #4
"indirect"
Source
HOUSE_OVERSIGHT_022339.jpg
Quote #5

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