Estate, Gift & Trust Taxes

Can an Irrevocable Trust Distribute Capital Gains?

Late ESBT Election Relief: Rev. Proc. 2013-30 Conditions and Filing

Form 1041-X: How to Amend an Estate or Trust Return

Trust Expenses List: Deductible, Non-Deductible, and Trustee Fees

How Charitable Remainder Trusts Avoid Capital Gains Tax

Gift Tax Education Exclusion for Tuition: Direct-Pay Rules and 529s

Gift Tax Return Instructions: Form 709, Splitting, and Deadlines

Are IRAs Included in Estate Tax? Thresholds, Heirs, and Strategies

IRC 6166: Estate Tax Deferral for Closely Held Businesses

What Is a Donee? Legal Definition, Taxes, and Disclaimers