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

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

Applicable Federal Rates – March 2015

Please see charts below…more
| Taxation

Getting to Appeals In an Estate or Gift Tax Audit with Pending Information Requests

Ain’t gonna happen! So says the IRS in guidance released by the IRS, at least in most circumstances. In a memo to IRS estate and gift tax examination employees, the IRS advises..…more
| Taxation, Wills, Trusts, & Estate Planning

Does a Tenant Cohabitate?

Marital agreements and trust agreements often employ the term “cohabitate” or “cohabitation.” Typically, these agreements provide for the end of trust distributions, alimony, occupancy of property, or other benefits, when the…more
| Family Law, Taxation, Wills, Trusts, & Estate Planning

CARE Act Battleground

The Republicans to date have not put forth an alternative to Obamacare. To fill this vacuum, Senator Richard Burr has put forth an alternative to Obamacare – the Patient Choice, Affordability, Responsibility, and Empowerment Act…more
| Health, Taxation

At What Price Certainty?

The complexity of federal tax law is well known. Oftentimes, questions come up that are not answered clearly in the law. To help taxpayers obtain answers they can rely on, the IRS will issue private letter rulings as to the IRS’…more
| Taxation

IRS Error in Extending Statute of Limitations for Wrong Year is Disregarded

When a taxpayer files a federal tax return, the IRS generally has a 3 year statute of limitations period to assess additional tax beyond that reported on the return. If the tax year is audited, the auditor may ask the taxpayer…more
| Taxation

The Law is an Ass

The law is an ass, or so says Charles Dickens. After reading the IRS’ latest missive on sales of marijuana, I think I agree. The tension between federal and state law on the sale of marijuana carries over to federal income…more
| Conflict of Laws, Taxation

Applicable Federal Rates – February 2015

see charts below…more
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  • Wills, Trusts, & Estate Planning
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