Charles (Chuck) Rubin – Gutter Chaves Josepher Rubin Forman Fleisher P.A.

IRS Plans to Shift Risk of Withholding Agent Fraud to the Taxpayer for Foreign Withholding

Chapter 3 of the Internal Revenue Code requires payors (and recipients) of certain types of U.S. source income to withhold tax if the beneficial owner or recipient is a non-U.S. person for income tax purposes. Chapter 4 also…more
| Finance & Banking, International Law & Trade, Taxation

Florida Recognizes Same-Sex Marriages, At Least When the Time Comes for Divorce

A same-sex couple were married in Massachusetts in October 2012. They later moved to Florida, and one of the spouses filed a petition for dissolution of marriage in Florida, even though Florida does not recognize same-sex…more
| Civil Procedure, Conflict of Laws, Constitutional Law, Family Law, Taxation

FBAR Case Rules on Unknown Issues

A recent FBAR decision weighs in on some unknown and uncertain penalty issues relating to failure to file FBARs. These issues include..…more
| Commercial Law & Contracts, Constitutional Law, Finance & Banking, International Law & Trade, Taxation

Applicable Federal Rates – May 2005

See charts below for more information…more
| Taxation

60 Crummey Withdrawal Beneficiaries Allowed

For many years, courts have recognized that gifts to a trust can qualify for the gift tax annual exclusion as “present interest” gifts if withdrawal powers are granted to beneficiaries.The IRS is hostile to persons being treated…more
| Alternative Dispute Resolution (ADR), Taxation, Wills, Trusts, & Estate Planning

Can A Form 1040 Income Tax Return Omission Lead to an Extended Statute of Limitations for an Estate Tax Return (Form 706) or Estate Income Tax Return (Form 1041)?

Surprisingly, yes! At least according to the IRS. How so? Here’s at least one scenario where it is possible: An executor for a decedent’s estate files a final Form 1040 for the decedent. The executor does not report a foreign…more
| Taxation, Wills, Trusts, & Estate Planning

Minority Shareholders Liable as Transferees for Unpaid Corporate Taxes Due to Wrongdoing of Majority Shareholders

The Tax Court has found two minority shareholders liable to return several million of dividends they received from a corporation when the corporation failed to pay federal income taxes at the direction of majority shareholders,…more
| Business Organizations, Civil Procedure, Commercial Law & Contracts, Securities Law, Taxation

Direct vs. Indirect Probate Court Jurisdiction Over Foreign Realty

A state probate court generally does not have jurisdiction over real property situated in another state or country that was owned by the decedent. Generally, such property must be administered in those local jurisdictions, and…more
| Real Estate - Residential, Taxation

Article Abstract: Can Post-Valuation Events Impact Estate Tax valuation?

These abstracts are provided as a service to the readers of Rubin on Tax to advise them of articles that may be of interest to them, both as they are published and as a research tool using the blog's Search function…more
| Taxation, Wills, Trusts, & Estate Planning

Temporary Investment of Homestead Sale Proceeds in Marketable Securities Does Not Jeopardize Protected Status [Florida]

In 2010, Patrick Sill had a $740,487.22 judgment entered against him. In October 2013, he sold his homestead and deposited his $458,696.67 share of the sale proceeds into a Wells Fargo investment account entitled “FL Homestead…more
| Real Estate - Residential, Taxation

Article Abstract – Preferred Interest Partnerships to Use DSUE Amounts Received by a Surviving Spouse

These abstracts are provided as a service to the readers of Rubin on Tax to advise them of articles that may be of interest to them, both as they are published and as a research tool..…more
| Business Organizations, Family Law, Taxation

Surviving Spouse Not Obligated To Refile Homestead Exemption–Martin County's $283,070 Tax Bill Voided [Florida]

Florida taxpayers that apply for and receive a homestead exemption receive a reduction on their ad valorem taxes. Perhaps more importantly, the homestead become subject to the "Save Our Homes" annual 3% limit on increases in…more
| Family Law, Real Estate - Residential, Taxation

Threat of Litigation Eliminates Charitable Set Aside Deduction for Estate

Estates and trusts with charitable beneficiaries often seek to employ the Code Section 642(c) charitable set aside deduction for income earned by the estate and trust that will eventually (but not in the current tax year) be…more
| Taxation, Wills, Trusts, & Estate Planning

The Timing of E&P to US Parent Corporations of CFCs

The earnings and profits (E&P) of a corporation dictate the income tax treatment of non-liquidating distributions it makes to its shareholders. Distributions from a corporation to the extent of its current or accumulated E&P are…more
| Commercial Law & Contracts, International Law & Trade, Securities Law, Taxation

Hollow Taxpayer Victory When IRS Unlawfully Discloses Taxpayer Information to Japan

By law, the U.S. is not permitted to disclose false return information, even if the release of false return information is authorized by law and treaty. Code Section 7431 imposes liability on the U.S. if it discloses return…more
| Civil Remedies, International Law & Trade, Taxation
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Areas of Practice
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  • Taxation
  • Wills, Trusts, & Estate Planning
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