The Martins Lose a Six-Figure Charity Deduction on a Missing Sentence (Clint L. Martin and Jenifer Martin v. Comm., TCM 2026-40)

Reprinted with permission of Estates and Trusts Make Taxable Gifts The client may contemplate making taxable

Reprinted with permission of Estates and Trust Plan for IncapacityMany techniques we discuss require that

Late as usual, Congress finally extended almost 60 expiring tax provisions to December 31, 2014.