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May 15, 2025 ¡ª PORTLAND, Ore.¡ªThe owner of a local real estate investment company pleaded guilty today for his role in an $18 million fraud scheme, joining his business partner and co-owner of the company who pleaded guilty in March 2025.

SOI Tax Stats Archive - 1954 to 1976 Estate, Gift, and Fiduciary Tax Returns

Book Value Balance Sheet Information

March 12, 2024 ¡ª A Charlotte jury has returned a guilty verdict against two Charlotte businessmen for failing to account for and pay over to the Internal Revenue Service (IRS) more than $150,000 in trust fund taxes over five quarters in 2016 and 2017. Richard Brasser and Gregroy Gentner, both of Charlotte, were convicted of multiple counts of failing to account for and pay over the trust funds taxes.

SOI Tax Stats - Compendium of Federal Estate Tax and Personal Wealth Studies, Volume 1

This chart summarizes the type of insurance coverage, whether it's covered by the fee and who is responsible for paying and reporting the fee.

These Frequently Asked Questions address specific issues related to the acceptance of deliveries at the Kansas City Service Center from private delivery services.

Form 5305-B is used by an account owner and the trustee as a model trust account agreement that has been approved by the IRS. Do not file Form 5305-B with the IRS. Instead, keep it with your records. is a model trust account agreement that has been approved by the IRS.

Publication 5744, Estate Tax Returns - The Statistics of Income (SOI) Year of Death Study collects data reported on the Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return, for decedents who die during a single, focus calendar year. Returns filed for decedents who die in the focus year are sampled for 3 consecutive calendar years.

Group/pooled trust sponsors file Form 5316, Application for Group or Pooled Trust Ruling, to request a determination letter from the IRS for a determination that the trust is a group trust arrangement.