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Compendium of Federal Estate Tax and Personal Wealth Studies

Taxable Estate Tax Returns as a Percentage of Adult Deaths, Selected Years of Death, 1934-2008.

Non-precedential legal advice re: Foreign Government Pension Trusts

Non-precedential legal advice re: Trusts Holding Interests in a Partnership

Use these actuarial tables to value annuities, life estates, remainders and reversions. For examples on how to use the tables, refer to IRS publications listed.

A FSC was a foreign corporation (i.e., incorporated abroad) created by "parent" shareholders (mostly corporations).? Almost all FSCs were owned by domestic corporations (i.e., incorporated in the United States); however, owners of a FSC were generally referred to as "shareholders" or ¡°related suppliers¡¯, since a FSC may have also been owned by an individual, a partnership, or a trust or estate.?

This section provides a discussion of the statute of limitations on tax exempt trusts, prohibited transactions, procedures used by the IRS when protecting a statute, and various publications about statutes.

Non-precedential legal advice re: Estate and Gift Taxes. UIL Code 6501.07-18

Non-precedential legal advice re: Applicability of Section 6695A Penalty to Estate & Gift Appraisals

Look here for articles, papers, and tables from Volume 3 of Publication 1416, primarily covering nonprofit organizations, private foundations, charitable remainder trusts, and unrelated business income of exempt organizations.