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Mentioned in a case where a taxpayer successfully rescinded disclaimers.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
Full Extracted Text
Complete text extracted from the document (3,079 characters)
04/06/11
What it means to be a “statutory resident” of New York for income tax purposes – and how expensive that can be (Matter of Baker)
2011-03
What it means to be a “statutory resident” of New York for income tax purposes – and how expensive that can be (Matter of Baker)
2011-03
02/24/11
Updated “estate planning glossary”
2011-02
Updated “estate planning glossary”
2011-02
01/31/11
A discussion of “tax expenditures” and possible tax reform, based on reports from the President’s Deficit Commission and the National Taxpayer Advocate
2011-01
A discussion of “tax expenditures” and possible tax reform, based on reports from the President’s Deficit Commission and the National Taxpayer Advocate
2011-01
2010
12/23/10
Overview of the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 (Pub. L. 111-312): income tax and capital gains rates, tax-free distributions from IRAs to charity; estate and gift tax and GST provisions
2010-11
Overview of the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 (Pub. L. 111-312): income tax and capital gains rates, tax-free distributions from IRAs to charity; estate and gift tax and GST provisions
2010-11
11/30/10
Thoughts on the mid-term elections, and selected year-end planning points, along with some of the inflation-adjusted pension plan numbers for 2011; brief reminder of what low interest rates mean for certain planning techniques, including GRATs (grantor retained annuity trusts) and Sales to Defective Grantor Trusts
2010-10
Thoughts on the mid-term elections, and selected year-end planning points, along with some of the inflation-adjusted pension plan numbers for 2011; brief reminder of what low interest rates mean for certain planning techniques, including GRATs (grantor retained annuity trusts) and Sales to Defective Grantor Trusts
2010-10
10/26/10
Estate of Tatum: another disclaimer gone awry – but taxpayer loses this time; possible timeline for retroactive reinstatement of estate tax and GST, based on Carlton, a 1994 Supreme Court estate tax case
2010-09
Estate of Tatum: another disclaimer gone awry – but taxpayer loses this time; possible timeline for retroactive reinstatement of estate tax and GST, based on Carlton, a 1994 Supreme Court estate tax case
2010-09
09/14/10
Taxpayer successfully rescinds defective disclaimers and avoids significant gift tax liability (Breakiron); discussion of Bosch, the vintage case addressing when a state law holding is binding on the IRS
2010-08
Taxpayer successfully rescinds defective disclaimers and avoids significant gift tax liability (Breakiron); discussion of Bosch, the vintage case addressing when a state law holding is binding on the IRS
2010-08
07/27/10
A discussion of next year’s likely return of “PEP” and “Pease” (indirect tax increases on higher earners) and the potential impact on charitable giving; two cases involving purported charitable gifts and a skeptical IRS: Hendrix and Free Fertility Foundation
2010-07
A discussion of next year’s likely return of “PEP” and “Pease” (indirect tax increases on higher earners) and the potential impact on charitable giving; two cases involving purported charitable gifts and a skeptical IRS: Hendrix and Free Fertility Foundation
2010-07
07/01/10
A round-up of the still uncertain tax landscape: Sen. Bernie Sanders’ estate tax bill and its revenue raisers (consistent basis reporting, limits on valuation discounts and GRAT restrictions), “PAYGO” and Sen. Kyl’s estate tax proposal; Rep. Ryan’s “Roadmap”; NY drops “privity” requirement for executor’s suit against estate planning attorney (Schneider v. Finnman)
2010-06
A round-up of the still uncertain tax landscape: Sen. Bernie Sanders’ estate tax bill and its revenue raisers (consistent basis reporting, limits on valuation discounts and GRAT restrictions), “PAYGO” and Sen. Kyl’s estate tax proposal; Rep. Ryan’s “Roadmap”; NY drops “privity” requirement for executor’s suit against estate planning attorney (Schneider v. Finnman)
2010-06
05/28/10
“Pierre II”: the Tax Court addresses the “step transaction doctrine” and valuation issues in a continuation of the Pierre v. Commissioner saga; valuation of fractional interests used in QPRTs (Ludwick v. Commissioner)
2010-05
“Pierre II”: the Tax Court addresses the “step transaction doctrine” and valuation issues in a continuation of the Pierre v. Commissioner saga; valuation of fractional interests used in QPRTs (Ludwick v. Commissioner)
2010-05
05/06/10
An updated discussion of some of the options to save for a child’s college education
2010-04
An updated discussion of some of the options to save for a child’s college education
2010-04
04/05/10
An overview of some of the provisions in the new health care legislation, particularly the new Medicare taxes; codification of “economic substance doctrine”; GRAT restrictions advance
2010-03
An overview of some of the provisions in the new health care legislation, particularly the new Medicare taxes; codification of “economic substance doctrine”; GRAT restrictions advance
2010-03
02/28/10
President Obama’s FY 2011 Budget – increases on higher earners, and estate and gift tax proposals: return to the 2009 estate tax regime, consistent values, modifying rules on valuation discounts and mandating minimum 10-year term and remainder interest for GRATs; under the “check-the-box” regulations, is a single member LLC disregarded for gift tax purposes? (Pierre v. Commissioner)
2010-02
President Obama’s FY 2011 Budget – increases on higher earners, and estate and gift tax proposals: return to the 2009 estate tax regime, consistent values, modifying rules on valuation discounts and mandating minimum 10-year term and remainder interest for GRATs; under the “check-the-box” regulations, is a single member LLC disregarded for gift tax purposes? (Pierre v. Commissioner)
2010-02
Tax Topics – Table of Contents – 2013 – 3
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