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This article explores a neglected, but increasingly relevant, corner of the analysis for which there are no clear answers: how should we think about the basis of a grantor trust’s note receivable held by the grantor, and the note’s relationship to the assets for which it was exchanged?
This article discusses the IRS’s new interim guidance for agency officials implementing new rules imposed in June 2016 regarding the release of estate tax liens on residential real estate.By By Dana G. Fitzsimons Jr.
On April 28, I woke to the horrific news that Dennis Belcher had died unexpectedly the day before.
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