Daniel Durst

Daniel Durst

Williams Mullen

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Important Tax Provisions Contained in Acts Extending Highway Trust Fund and Trade Preferences

On July 31, 2015, President Obama signed P.L. 114-41, the Surface Transportation and Veterans Health Care Choice Improvement Act of 2015 (“Highway Act”), into law. Although the Highway Act is primarily for the purpose of...more

8/12/2015 - Affordable Care Act Barack Obama Education Tax Credits FBAR Filing Requirements Highway Act Highway Trust Fund Internal Revenue Code (IRC) Mortgage Interest Surface Transportation Tax Basis Tax Penalties Trade Preferences Extension Act (TPEA) TRICARE Veterans

Fifth Circuit Court Reverses Tax Court Ruling on Fractional Interest Valuation Discounts

On September 15, the U.S. Court of Appeals for the Fifth Circuit reversed a 2013 Tax Court decision that had allowed only a nominal, 10% fractional interest discount for artwork included in a decedent’s estate....more

9/30/2014 - Appeals Art Asset Valuations Beneficiaries IRS Successor Interests

Tax Court Rules on Built-In Gains Discount and Appraiser Qualification

On February 11, 2014, the United States Tax Court issued a memorandum opinion (i) determining the proper method for valuing a holding company (i.e., an S or C corporation holding marketable securities or appreciated...more

3/4/2014 - Estate Planning Estate Tax Financial Holding Company IRS

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