HOUSE_OVERSIGHT_022338.jpg
1.7 MB
Extraction Summary
20
People
10
Organizations
5
Locations
6
Events
3
Relationships
6
Quotes
Document Information
Type:
Table of contents for a tax publication, likely titled 'tax topics'
File Size:
1.7 MB
Summary
This document is a table of contents from a 2013 publication called 'Tax Topics', listing summaries of tax-related articles, court cases, and legislative updates from late 2002 and 2003. The content is exclusively about general U.S. tax law, case precedents, and policy proposals from that era. Although the document bears a 'HOUSE_OVERSIGHT' stamp, suggesting it was collected during a congressional investigation, it contains no information about Jeffrey Epstein, his associates, finances, or activities.
People (20)
| Name | Role | Context |
|---|---|---|
| Strangi | Taxpayer/Case Subject |
Mentioned in the case name 'Strangi III', a Texas FLP case decided by the Tax Court.
|
| Hackl | Case Subject |
Mentioned in a case where the 7th Circuit upheld an IRS win regarding annual exclusion for gifts of LLC interests.
|
| Scott | Case Subject |
Mentioned in a case related to a trust's investment fees being subject to a 2% floor.
|
| Roy | Case Subject |
Mentioned in the tax apportionment case 'PNC Bank v. Roy'.
|
| Lacks | Case Subject |
Mentioned in the case 'Lacks v. Michigan Department of Treasury' regarding the TPT credit.
|
| Kuralt | Case Subject |
Mentioned in a case related to tax apportionment.
|
| Fung | Case Subject |
Mentioned in a case related to estate tax pitfalls for non-resident aliens.
|
| Raymond | Case Subject |
Mentioned in a case regarding contingent attorneys' fees.
|
| Davis | Case Subject |
Mentioned in a case related to a marital deduction mess-up.
|
| Koester | Case Subject |
Mentioned in a case related to estate tax deficiency.
|
| Dulio Costanza | Case Subject |
Mentioned in the case 'Estate of Dulio Costanza' regarding a taxpayer's SCIN.
|
| Cook | Case Subject |
Mentioned in a case where the IRS lost on 'joint-spousal GRATS'.
|
| Sen. Daschle | Politician |
Mentioned in relation to the Democratic plan on retirement income.
|
| President Bush | Politician |
Mentioned for his job creation plan and tax proposals in 2003.
|
| Sen. Feinstein | Politician |
Mentioned for her position on freezing the top tax rate.
|
| John Snow | Public Figure |
Listed as one of the 'New faces' on 12/19/02.
|
| Steven Friedman | Public Figure |
Listed as one of the 'New faces' on 12/19/02.
|
| Procter | Case Subject |
Mentioned in a case regarding an adjustment clause on a gift.
|
| Jack | Case Subject |
Mentioned in the case 'Estate of Jack' regarding domicile and non-immigrant visas.
|
| Lindy Paull | Public Figure |
Her departure is noted on 11/27/02.
|
Organizations (10)
| Name | Type | Context |
|---|---|---|
| Tax Court |
Mentioned as the court that ruled in the 'Strangi III' case.
|
|
| 7th Circuit |
The court that upheld an IRS win in the 'Hackl' case.
|
|
| IRS (Internal Revenue Service) |
Mentioned as a party in the 'Hackl' and 'Cook' cases.
|
|
| JGTRRA (Jobs and Growth Tax Relief Reconciliation Act) |
A piece of tax legislation discussed on 06/16/03 and 06/06/03.
|
|
| PNC Bank |
A party in the tax apportionment case 'PNC Bank v. Roy'.
|
|
| Michigan Department of Treasury |
A party in the case 'Lacks v. Michigan Department of Treasury'.
|
|
| CBO (Congressional Budget Office) |
Mentioned for providing deficit numbers.
|
|
| JCT (Joint Committee on Taxation) |
Mentioned for listing expiring tax provisions.
|
|
| House |
Mentioned in reference to 'House rules to require macroeconomic analyses'.
|
|
| HOUSE_OVERSIGHT |
Part of the document's Bates number (HOUSE_OVERSIGHT_022338), likely referring to the House Oversight Committee.
|
Timeline (6 events)
07/23/03
The 7th Circuit upholds an IRS win in the 'Hackl' case concerning annual exclusion for gifts of LLC interests.
12/19/02
Payments to Holocaust survivors are permanently exempted from income tax.
Holocaust survivors
Locations (5)
| Location | Context |
|---|---|
|
Location of the FLP case in 'Strangi III'.
|
|
|
State with 'tax traps' regarding estate tax, GST, and non-residents.
|
|
|
State related to the TPT credit case 'Lacks v. Michigan Department of Treasury'.
|
|
|
State mentioned for 'decoupling' in tax law.
|
|
|
State mentioned for 'decoupling' in tax law.
|
Relationships (3)
Mentioned in the court case name 'Lacks v. Michigan Department of Treasury'.
Document lists President Bush's tax plan and Sen. Daschle's 'Democratic plan' in the same period.
Key Quotes (6)
"tax traps"Source
HOUSE_OVERSIGHT_022338.jpg
Quote #1
"indirect skips"Source
HOUSE_OVERSIGHT_022338.jpg
Quote #2
"joint-spousal GRATS"Source
HOUSE_OVERSIGHT_022338.jpg
Quote #3
"effectively" tax-free"Source
HOUSE_OVERSIGHT_022338.jpg
Quote #4
"decoupling"Source
HOUSE_OVERSIGHT_022338.jpg
Quote #5
"abominable" tax code"Source
HOUSE_OVERSIGHT_022338.jpg
Quote #6
Full Extracted Text
Complete text extracted from the document (2,667 characters)
08/06/03 Strangi III - the Tax Court thumps taxpayer in Texas FLP case 2003-14
07/23/03 7th Circuit upholds IRS win in Hackl: no annual exclusion for gifts of LLC interests 2003-13
07/01/03 New York's "tax traps" regarding the estate tax, GST and non-residents 2003-12
06/16/03 More on JGTRRA, qualified dividends and the new tax rates 2003-11
06/06/03 JGTRRA: lower rates, qualified dividends, increased child tax credit; marriage penalty relief; increased AMT exemption; chart with phase-outs of the AMT exemption amounts 2003-10
05/16/03 Jobs and growth bill; trust's investment fees subject to 2% floor (Scott); tax apportionment (PNC Bank v. Roy); Michigan and the TPT credit (Lacks v. Michigan Department of Treasury) 2003-09
05/02/03 Jobs and growth bill; flat tax proposals; tax apportionment (Kuralt) 2003-08
04/11/03 Budget update; estate tax pitfalls for non-resident aliens (Fung); "indirect skips" and the GST; QTIP election boo-boo (PLR 200314012); early CRUT termination and capital gain (PLR 200314021) 2003-07
03/28/03 Budget news; contingent attorneys' fees (Raymond) - and how AMT interacts with them 2003-06
03/13/03 Budget and legislative update; marital deduction mess-up (Davis); limited education no defense against estate tax deficiency (Koester) 2003-05
02/28/03 Taxpayer's SCIN works (Estate of Dulio Costanza); SCIN contrasted with private annuity; IRS loses on "joint-spousal GRATS" (Cook) 2003-04
02/14/03 Details on Fiscal Year 2004 Budget, including various proposed savings accounts (lifetime, retirement and employer-sponsored); impact on 529 plans; a closer look at arguments in favor of tax-free dividend proposal 2003-03
01/31/03 State of the Union address and tax-free dividend proposal; CBO's deficit numbers; Sen. Daschle on the Democratic plan; is all retirement plan income "effectively" tax-free? (KD 3761); "decoupling" in Nebraska and Kansas 2003-02
01/16/03 President Bush's job creation plan and tax proposals, including tax-free dividends; Sen. Feinstein on freezing the top rate; JCT lists expiring provisions; House rules to require macroeconomic analyses; dynamic scoring 2003-01
2002
12/19/02 New faces: John Snow and Steven Friedman; adjustment clause too much like Procter - Mom can't take back gift (TAM 200245053); non-immigrant visa doesn't preclude domicile (Estate of Jack); payments to Holocaust survivors permanently exempted from income tax 2002-22
11/27/02 Our "abominable" tax code and how it got that way; Lindy Paull's departure; how 7520 rates affect planning techniques - why GRATs work better with lower rates and QPRTs don't 2002-21
Tax Topics - Table of Contents - 2013 - 9
HOUSE_OVERSIGHT_022338
07/23/03 7th Circuit upholds IRS win in Hackl: no annual exclusion for gifts of LLC interests 2003-13
07/01/03 New York's "tax traps" regarding the estate tax, GST and non-residents 2003-12
06/16/03 More on JGTRRA, qualified dividends and the new tax rates 2003-11
06/06/03 JGTRRA: lower rates, qualified dividends, increased child tax credit; marriage penalty relief; increased AMT exemption; chart with phase-outs of the AMT exemption amounts 2003-10
05/16/03 Jobs and growth bill; trust's investment fees subject to 2% floor (Scott); tax apportionment (PNC Bank v. Roy); Michigan and the TPT credit (Lacks v. Michigan Department of Treasury) 2003-09
05/02/03 Jobs and growth bill; flat tax proposals; tax apportionment (Kuralt) 2003-08
04/11/03 Budget update; estate tax pitfalls for non-resident aliens (Fung); "indirect skips" and the GST; QTIP election boo-boo (PLR 200314012); early CRUT termination and capital gain (PLR 200314021) 2003-07
03/28/03 Budget news; contingent attorneys' fees (Raymond) - and how AMT interacts with them 2003-06
03/13/03 Budget and legislative update; marital deduction mess-up (Davis); limited education no defense against estate tax deficiency (Koester) 2003-05
02/28/03 Taxpayer's SCIN works (Estate of Dulio Costanza); SCIN contrasted with private annuity; IRS loses on "joint-spousal GRATS" (Cook) 2003-04
02/14/03 Details on Fiscal Year 2004 Budget, including various proposed savings accounts (lifetime, retirement and employer-sponsored); impact on 529 plans; a closer look at arguments in favor of tax-free dividend proposal 2003-03
01/31/03 State of the Union address and tax-free dividend proposal; CBO's deficit numbers; Sen. Daschle on the Democratic plan; is all retirement plan income "effectively" tax-free? (KD 3761); "decoupling" in Nebraska and Kansas 2003-02
01/16/03 President Bush's job creation plan and tax proposals, including tax-free dividends; Sen. Feinstein on freezing the top rate; JCT lists expiring provisions; House rules to require macroeconomic analyses; dynamic scoring 2003-01
2002
12/19/02 New faces: John Snow and Steven Friedman; adjustment clause too much like Procter - Mom can't take back gift (TAM 200245053); non-immigrant visa doesn't preclude domicile (Estate of Jack); payments to Holocaust survivors permanently exempted from income tax 2002-22
11/27/02 Our "abominable" tax code and how it got that way; Lindy Paull's departure; how 7520 rates affect planning techniques - why GRATs work better with lower rates and QPRTs don't 2002-21
Tax Topics - Table of Contents - 2013 - 9
HOUSE_OVERSIGHT_022338
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