Newsletter
January 2023 AFRs and 7520 Rate
New York Estate Tax – 2023 Basic Exclusion Amount
Massachusetts Millionaires Tax
Alejandro J. Rojas et al. v. Commissioner, No. 7453-19, T.C. Memo. 2022-77 (July 18, 2022)
Jennifer Joy Fields et al. v. Commissioner, No. 2925-20S, T.C. Summary Op. 2022-22 (November 10, 2022)
Estate of William E. DeMuth, Jr. v. Commissioner, No. 18724-19, T.C. Memo. 2022-72 (July 12, 2022)
Betty Amos v. Commissioner, No. 4331-18, T.C. Memo. 2022-109 (Nov. 10, 2022)
PLR 202247004
Proposed Treasury Regulations – REG-106134-22, Syndicated Conservation Easement Transactions as Listed Transactions (Dec. 6, 2022)
U.S. Treasury Department, 2022-2023 Priority Guidance Plan (Nov. 4, 2022)
Matter of Walls, No. 2021-1074/A, 2022 NY Slip Op 51165(U) (Monroe Cty. Surr. Ct., Nov. 29, 2022)
on January 2023