HOUSE_OVERSIGHT_022334.jpg
1.67 MB
Extraction Summary
9
People
7
Organizations
1
Locations
16
Events
2
Relationships
7
Quotes
Document Information
Type:
Table of contents for a 'tax topics' publication, produced as evidence in a house oversight committee investigation.
File Size:
1.67 MB
Summary
This document is a table of contents from a 2013 publication, 'Tax Topics,' listing subjects covered in 2007 and 2008 regarding U.S. tax law, including legislation, IRS rulings, and court cases. The document, bearing the identifier 'HOUSE_OVERSIGHT_022334,' was produced as part of a congressional investigation but does not contain direct information about Jeffrey Epstein, his associates, or his activities.
People (9)
| Name | Role | Context |
|---|---|---|
| McCain | Senator |
Mentioned in the context of a review of tax proposals during the Bush administration.
|
| Obama | Senator |
Mentioned in the context of a review of tax proposals during the Bush administration.
|
| Christiansen | Party in a legal case/clause |
Associated with 'Disclaimers and self-adjusting valuation clauses' in a topic dated 03/31/08.
|
| Knight | Party in a legal case |
Associated with a Supreme Court affirmation regarding trust investment advisory fees, dated 01/28/08.
|
| Lee | Party in a legal case |
Associated with 'survivorship and the marital deduction' in a topic dated 01/28/08.
|
| Jelke | Party in a legal case (Estate of) |
Mentioned in 'Estate of Jelke', a Tax Court case reversed by the 11th Circuit, concerning the value of a closely held...
|
| Charlie Rangel | Politician/Proposer |
Mentioned in the context of a tax proposal concerning AMT, estimated tax, and 'carried interest', dated 09/28/07.
|
| Davis | Party in a legal case |
Mentioned in the Supreme Court case 'Kentucky v. Davis' regarding the tax-free status of muni bonds.
|
| Kohler | Party in a legal case |
Mentioned in the case 'Kohler v. Commissioner' regarding proposed regulations on alternate valuation.
|
Organizations (7)
| Name | Type | Context |
|---|---|---|
| IRS (Internal Revenue Service) |
Mentioned as issuing proposed regulations on alternate valuation.
|
|
| Supreme Court |
Mentioned as making rulings on muni bonds (Kentucky v. Davis) and trust investment advisory fees (Knight).
|
|
| 11th Circuit |
Mentioned for reversing a Tax Court decision in the 'Estate of Jelke' case.
|
|
| Tax Court |
Mentioned as its decision was reversed by the 11th Circuit in the 'Estate of Jelke' case.
|
|
| Bush administration |
Mentioned in a review of major tax legislation that occurred during its tenure.
|
|
| General Utilities |
Mentioned as a legal doctrine associated with the 'Estate of Jelke' case.
|
|
| HOUSE_OVERSIGHT |
Appears in the document footer (HOUSE_OVERSIGHT_022334), indicating the document is from a House Oversight Committee ...
|
Timeline (16 events)
03/31/08
Topic on disclaimers and self-adjusting valuation clauses (Christiansen).
04/28/08
Topic on AMT, 'nonfiduciary' power to swap trust property, and low-interest rate planning techniques.
05/30/08
Topic on Supreme Court ruling in Kentucky v. Davis and IRS proposed regulations on alternate valuation.
06/30/08
Topic on charitable remainder trusts, UBTI, charitable lead trusts, and 'tiering' provisions.
07/31/08
Topic on 'restricted management accounts' (Rev. Rul. 2008-35) and 'grantor retained interest trusts' (T.D. 9414).
09/28/07
Topic on Charlie Rangel's proposal, AMT, estimated tax, and taxing 'carried interest'.
10/26/07
Topic on preparer penalties under the Small Business and Work Opportunity Act of 2007 and Notice 2007-54.
11/04/08
Topic on The Emergency Economic Stabilization Act of 2008, including AMT, IRA distributions, and preparer penalties.
11/20/07
Topic on AMT patch, inflation-adjusted numbers for 2008, and 0% rate for dividends and capital gains.
12/02/08
Topic on prospective tax increases, revenue implications, and inflation-adjusted numbers for 2009.
Locations (1)
| Location | Context |
|---|---|
|
The document discusses U.S. federal tax law, legislation, and court cases.
|
Relationships (2)
Mentioned as having competing tax proposals during the 2008 presidential election cycle.
The 11th Circuit is noted as having reversed a decision made by the Tax Court in the 'Estate of Jelke' case.
Key Quotes (7)
"decoupled"Source
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Quote #1
"restricted management accounts"Source
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Quote #2
"grantor retained interest trusts"Source
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Quote #3
"tiering"Source
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Quote #4
"nonfiduciary"Source
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Quote #5
"carried interest"Source
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Quote #6
"kiddie tax"Source
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Quote #7
Full Extracted Text
Complete text extracted from the document (2,679 characters)
2008
12/02/08
Prospective tax increases and their possible revenue implications; inflation-adjusted numbers for 2009 and selected planning points
2008-11
Prospective tax increases and their possible revenue implications; inflation-adjusted numbers for 2009 and selected planning points
2008-11
11/04/08
The Emergency Economic Stabilization Act of 2008 (Pub. L. 110-343): AMT extenders and ISO relief, tax-free IRA distributions to charity, deduction for state and local sales taxes, broker basis reporting, and harmonizing preparer penalties for undisclosed positions; making lemonade out of lemons – coping with the market decline
2008-10
The Emergency Economic Stabilization Act of 2008 (Pub. L. 110-343): AMT extenders and ISO relief, tax-free IRA distributions to charity, deduction for state and local sales taxes, broker basis reporting, and harmonizing preparer penalties for undisclosed positions; making lemonade out of lemons – coping with the market decline
2008-10
09/30/08
A discussion of the upcoming $3.5 million estate tax exclusion, and how it affects planning in “decoupled” states, especially for married couples
2008-09
A discussion of the upcoming $3.5 million estate tax exclusion, and how it affects planning in “decoupled” states, especially for married couples
2008-09
08/29/08
A selected review of major tax legislation during the Bush administration, and a snapshot of the tax proposals of Senators McCain and Obama
2008-08
A selected review of major tax legislation during the Bush administration, and a snapshot of the tax proposals of Senators McCain and Obama
2008-08
07/31/08
No discount for “restricted management accounts” (Rev. Rul. 2008-35); final regs on “grantor retained interest trusts” (T.D. 9414)
2008-07
No discount for “restricted management accounts” (Rev. Rul. 2008-35); final regs on “grantor retained interest trusts” (T.D. 9414)
2008-07
06/30/08
Charitable remainder trusts and UBTI: final regs (T.D. 9403); charitable lead trusts and “tiering” provisions: proposed regs (REG-101258-08)
2008-06
Charitable remainder trusts and UBTI: final regs (T.D. 9403); charitable lead trusts and “tiering” provisions: proposed regs (REG-101258-08)
2008-06
05/30/08
Supreme Court holds that muni bonds still tax free (Kentucky v. Davis); IRS issues proposed regs on alternate valuation (REG-112196-07; Kohler v. Commissioner)
2008-05
Supreme Court holds that muni bonds still tax free (Kentucky v. Davis); IRS issues proposed regs on alternate valuation (REG-112196-07; Kohler v. Commissioner)
2008-05
04/28/08
The awful AMT and its disappearing exemption; Notice 2008-22 and a trust grantor’s “nonfiduciary” power to swap trust property for property of equivalent value; planning techniques that work well in a low-interest rate environment
2008-04
The awful AMT and its disappearing exemption; Notice 2008-22 and a trust grantor’s “nonfiduciary” power to swap trust property for property of equivalent value; planning techniques that work well in a low-interest rate environment
2008-04
03/31/08
Disclaimers and self-adjusting valuation clauses (Christiansen)
2008-03
Disclaimers and self-adjusting valuation clauses (Christiansen)
2008-03
02/26/08
More on the new preparer penalties: Notice 2008-13
2008-02
More on the new preparer penalties: Notice 2008-13
2008-02
01/28/08
Supreme Court affirms that trust investment advisory fees subject to 2% floor (Knight); wash sale rules and IRAs; survivorship and the marital deduction (Lee)
2008-01
Supreme Court affirms that trust investment advisory fees subject to 2% floor (Knight); wash sale rules and IRAs; survivorship and the marital deduction (Lee)
2008-01
2007
12/21/07
AMT patch, cont’d.; 11th Circuit reverses Tax Court: built-in capital gains tax liability reduces value of closely held corporation: Estate of Jelke (General Utilities doctrine; willing buyer-willing seller; IRA implications)
2007-12
AMT patch, cont’d.; 11th Circuit reverses Tax Court: built-in capital gains tax liability reduces value of closely held corporation: Estate of Jelke (General Utilities doctrine; willing buyer-willing seller; IRA implications)
2007-12
11/20/07
AMT patch; inflation-adjusted numbers for 2008 and planning points; 0% rate for dividends and capital gains
2007-11
AMT patch; inflation-adjusted numbers for 2008 and planning points; 0% rate for dividends and capital gains
2007-11
10/26/07
Preparer penalties: the new rules under the Small Business and Work Opportunity Act of 2007; transition rules under Notice 2007-54
2007-10
Preparer penalties: the new rules under the Small Business and Work Opportunity Act of 2007; transition rules under Notice 2007-54
2007-10
09/28/07
Charlie Rangel’s proposal; AMT and estimated tax; taxing “carried interest”
2007-09
Charlie Rangel’s proposal; AMT and estimated tax; taxing “carried interest”
2007-09
08/31/07
Saving for college: the “kiddie tax” and the pros and cons of different savings vehicles
2007-08
Saving for college: the “kiddie tax” and the pros and cons of different savings vehicles
2007-08
Tax Topics – Table of Contents – 2013 – 5
HOUSE_OVERSIGHT_022334
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