New rules under Sec. 381 will change which corporation succeeds to the tax attributes, including the earnings and profits (E&P), of the transferor or distributor corporation in certain acquisitions. T ...
Forbes contributors publish independent expert analyses and insights. Carrie Brandon Elliot analyzes international tax issues. Published May 8, new proposed regs (REG-124850-08) provide guidance on ...
For years, wealthy individuals gave or bequeathed money and property to their grandchildren without paying federal estate taxes. Unfortunately for those individuals, the generation-skipping transfer ...
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