HOUSE_OVERSIGHT_022337.jpg
1.54 MB
Extraction Summary
14
People
6
Organizations
3
Locations
17
Events
4
Relationships
6
Quotes
Document Information
Type:
Table of contents for 'tax topics' publication
File Size:
1.54 MB
Summary
This document is a table of contents from a 2013 publication titled 'Tax Topics', listing various tax-related subjects, court cases, and legislative updates from 2003 and 2004. The topics primarily concern U.S. federal and state tax law, including trusts, estates, and tax planning strategies. The document contains no information related to Jeffrey Epstein.
People (14)
| Name | Role | Context |
|---|---|---|
| Senda | Party in a Tax Court case |
Mentioned in the context of a Tax Court ruling where stock transfers to an FLP were deemed indirect gifts.
|
| Ostrow | Party in a Tax Court case |
Mentioned in a case where co-op's real estate taxes were found not deductible against AMT.
|
| Guterman | Party in a Tax Court case |
Mentioned in a case with Ostrow where co-op's real estate taxes were found not deductible against AMT.
|
| Kimbell | Party in a court case |
Mentioned in 'Kimbell v. U.S.', a 5th Circuit case concerning an FLP.
|
| President Bush | President of the United States |
Mentioned in relation to the 2005 budget targeting 'loopholes' in 529 plans.
|
| Banaitis | Party in a Supreme Court case |
The Supreme Court granted cert on the case of Banaitis regarding the deductibility of attorneys' fees.
|
| Banks | Party in a Supreme Court case |
The Supreme Court granted cert on the case of Banks regarding the deductibility of attorneys' fees.
|
| Lurie | Party in a court case |
Mentioned in 'Lurie v. Commissioner', a case described as a 'Tax clause nightmare'.
|
| William Rockefeller | Subject of an estate case |
Mentioned in the 'Estate of William Rockefeller' concerning New York fiduciary income tax and trust situs.
|
| Harriet Bush | Subject of a legal matter |
Mentioned in 'Matter of Harriet Bush' concerning New York fiduciary income tax and trust situs.
|
| William Roth | Subject of a note |
Mentioned in a note alongside John Breaux in the context of intra-family loans.
|
| John Breaux | Subject of a note |
Mentioned in a note alongside William Roth in the context of intra-family loans.
|
| Walton | Party in a tax decision |
Mentioned in the 'Walton GRAT decision' in which the IRS acquiesced.
|
| Roco | Party in a tax case |
Mentioned in a case regarding the taxability of tax reward money.
|
Organizations (6)
| Name | Type | Context |
|---|---|---|
| Tax Court |
A U.S. federal court mentioned for ruling on stock transfers and deductibility of taxes.
|
|
| IRS (Internal Revenue Service) |
Mentioned for addressing trust rules, acquiescing in a GRAT decision, and providing guidance on dividends.
|
|
| 5th Circuit |
The U.S. Court of Appeals for the Fifth Circuit, which ruled in the 'Kimbell v. U.S.' case.
|
|
| Supreme Court |
Mentioned for granting cert on the 'Banaitis' and 'Banks' cases concerning attorneys' fees.
|
|
| Social Security |
Mentioned in the context of the 'full retirement age'.
|
|
| HOUSE_OVERSIGHT |
Implied by the document identifier 'HOUSE_OVERSIGHT_022337', likely referring to the U.S. House Committee on Oversigh...
|
Timeline (17 events)
01/14/04
Discussion of New York fiduciary income tax and trust situs, referencing 'Estate of William Rockefeller' and 'Matter of Harriet Bush'.
New York
02/27/04
Discussion on tax 'decoupling' in New York, New Jersey, and Connecticut and pro-rating tax on a New York trust.
New York, New Jersey, Connecticut
04/02/04
President Bush's 2005 budget targets 529 plan 'loopholes'; Supreme Court grants cert on Banaitis and Banks regarding attorneys' fees.
Supreme Court
04/28/04
Discussion of the export bill, economic substance doctrine, 'kiddie tax', and gambling loss offsets (TAM 200417004).
06/25/04
Discussion of H.R. 4520 (the export bill), proposals for sales tax deduction, deferred compensation, and temporary Connecticut decoupling.
Connecticut
07/14/04
IRS addresses grantor trust rules, implications of tax reimbursement clauses (Rev. Rul. 2004-64), and LUST tax.
11/10/03
Discussion of tax 'decoupling' in Connecticut, New York, and New Jersey, and changes to New York's 529 Plan.
Connecticut, New York, New Jersey
11/26/03
Topic on inflation-adjusted numbers for 2004, charitable remainder trusts, 'ordering rules', and qualified dividends (REG-110896-98).
12/19/03
Discussion of changes to New York's 529 Plan, intra-family loans, and a note on William Roth and John Breaux.
New York
Locations (3)
| Location | Context |
|---|---|
|
Mentioned in relation to tax 'decoupling', 529 Plans, and fiduciary income tax/trust situs.
|
|
|
Mentioned in relation to tax 'decoupling'.
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|
|
Mentioned in relation to temporary tax 'decoupling'.
|
Relationships (4)
Mentioned together in the context of the '(Ostrow and Guterman)' case regarding AMT.
Mentioned together as parties in cases on which the Supreme Court granted certiorari.
Mentioned together in the context of New York fiduciary income tax and trust situs.
Mentioned together in a 'note on William Roth and John Breaux'.
Key Quotes (6)
"kiddie tax"Source
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Quote #1
"loopholes"Source
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Quote #2
"decoupling"Source
HOUSE_OVERSIGHT_022337.jpg
Quote #3
"ordering rules"Source
HOUSE_OVERSIGHT_022337.jpg
Quote #4
"full retirement age"Source
HOUSE_OVERSIGHT_022337.jpg
Quote #5
"Wall Street Rule"Source
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Quote #6
Full Extracted Text
Complete text extracted from the document (2,465 characters)
08/03/04
Tax Court says stock transfers to FLP are indirect gifts (Senda); co-op's real estate taxes not deductible against AMT (Ostrow and Guterman)
2004-10
07/14/04
IRS addresses grantor trust rules and implications of tax reimbursement clauses (Rev. Rul. 2004-64); LUST tax
2004-09
06/25/04
H.R. 4520, the export bill; proposals for state and local sales tax deduction and deferred compensation; House bills; temporary Connecticut decoupling; 7520 rate chart
2004-08
05/28/04
Kimbell v. U.S. – 5th Circuit hands taxpayer a victory in FLP case; how the applicable federal rates are determined
2004-07
04/28/04
Export bill: economic substance doctrine, expanded "kiddie tax"; no dice on offsetting gambling losses (TAM 200417004); QSLOB election
2004-06
04/02/04
President Bush's 2005 budget takes aim at 529 plan "loopholes"; deductibility of attorneys' fees – Supreme Court grants cert on Banaitis and Banks
2004-05
03/18/04
Impact of 2001 and 2003 tax law changes and interplay with AMT; reminder about low 7520 rates
2004-04
02/27/04
More thoughts on "decoupling": New York, New Jersey and Connecticut – the power of lifetime gifts; pro-rating the tax on a New York trust that changes situs
2004-03
02/03/04
Tax clause nightmare: Lurie v. Commissioner, or the pain of charging taxes to a non-taxable share; interrelated computations
2004-02
01/14/04
New York fiduciary income tax and trust situs: Estate of William Rockefeller and Matter of Harriet Bush; codification of Mercantile
2004-01
2003
12/19/03
More changes on New York's 529 Plan; intra-family loans: term and demand loans, and forgiving them; note on William Roth and John Breaux
2003-21
11/26/03
Inflation-adjusted numbers for 2004; charitable remainder trusts, "ordering rules" and qualified dividends (REG-110896-98)
2003-20
11/10/03
Connecticut "decouples" for a bit; New York and New Jersey "decoupling" – disclaimers and contingent QTIPs; changes to New York's 529 Plan
2003-19
10/24/03
IRS acquiesces in Walton GRAT decision (Notice 2003-72); Social Security and "full retirement age"
2003-18
10/10/03
The Independent 529 Plan
2003-17
09/26/03
IRS guidance on reporting requirements for substitute dividends (Notice 2003-67); the "Wall Street Rule"; tax reward money taxable (Roco)
2003-16
09/05/03
The fall legislative agenda; saving for a child's college education
2003-15
Tax Topics – Table of Contents – 2013 – 8
HOUSE_OVERSIGHT_022337
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