United States Tax Court
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Event Timeline
| Date | Event Type | Description | Location | Actions |
|---|---|---|---|---|
| 2000-12-22 | N/A | The Tax Court decision in Walton v. Commissioner (115 T.C. No. 41) was issued, which allows a GRA... | N/A | View |
| 1991-01-01 | N/A | Supreme Court case *Freytag v. Commissioner*, where the Court ruled on the appointment of special... | United States | View |
| 0003-08-06 | N/A | The Tax Court rules against a taxpayer in the 'Strangi III' Texas FLP case. | Texas | View |
| 0002-04-09 | N/A | Tax Court denies annual exclusion for gifts of LLC interests (Hackl case) and Florida's changes t... | Florida | View |
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This document outlines changes introduced by the "Tax Act" (likely the Tax Cuts and Jobs Act of 2017) regarding the taxation of non-US partners and interest expense deductions. It details that gains from selling partnership interests are treated as effectively connected income (ECI) subject to withholding, and establishes a new limitation on business interest deductions capped at 30% of adjusted taxable income.
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This confidential J.P. Morgan document, page 5 of a set from a House Oversight collection, illustrates the 'Economic flows of Cascading GRATs,' a complex financial and estate planning strategy. It models a hypothetical 5-year scenario where a $50 million initial investment is moved through a series of Grantor Retained Annuity Trusts (GRATs) to transfer wealth from a 'grantor' to a 'beneficiary', with calculations based on a 2000 Tax Court ruling. The document is for illustrative purposes only and does not name specific individuals involved in a transaction.
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This confidential J.P. Morgan document from the HOUSE_OVERSIGHT files explains the "Cascading GRAT" financial strategy. The strategy involves a grantor transferring assets into a series of Grantor Retained Annuity Trusts (GRATs), using annuity payments from older GRATs to fund new ones, with the goal of passing wealth to beneficiaries free of gift tax. The document notes a 2012 gift tax exemption of $5,120,000 and cites the 2000 Walton v. Commissioner case that allows for a "zeroed out" GRAT to eliminate gift tax liability.
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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.
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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.
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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.
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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.
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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.
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This document is a table of contents listing significant U.S. tax-related topics and events chronologically from May 2011 to January 2013. Key entries include legislation like the American Taxpayer Relief Act of 2012, economic events such as the "fiscal cliff," court cases including Wandry v. Commissioner, and policy proposals like the "Buffett Rule." Each item is dated and provides a brief description of the topic.
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This document is a legal analysis discussing the U.S. President's executive power in relation to enforcing laws believed to be unconstitutional. It summarizes a 1985 Congressional Research Service memorandum and five Supreme Court cases (from 1926-1991) that illustrate historical conflicts between the executive and legislative branches. Despite the user's query identifying it as 'Epstein-related', the text of this specific page contains no information about Jeffrey Epstein, his associates, or related matters.
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