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What is is an online tool for planning professionals seeking to manage their research, save time and make educated decisions. In addition to a fully searchable library, useful calculations and personal file management, subscriptions include daily commentary from our team of experts on important events, as well as access to the definitive Handbook on the field of Charitable Planning.

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Estate of Badgett: Potential Income Tax Refunds Includible in Gross Estate

Wednesday, November 25, 2015

In Estate of Badgett v. Commissioner, the Tax Court held income tax refunds due a decedent at the time of his death were includible in his gross estate for estate tax purposes, although returns claiming those refunds had not yet been filed.

Tax Humor?

Wednesday, November 25, 2015

The first Form 1040 appeared in 1913, when Congress imposed a "1 percent tax on net personal incomes above $3,000 with a 6 percent surtax on incomes of more than $500,000."

IRS to Audit Sampling of (c)(3)s Granted on Short Form

Tuesday, November 24, 2015


At a conference of nonprofit advisors, TE/GE Commissioner Sunita Lough said IRS would be conducting post-determination correspondence examinations of about 1,500 organizations granted exempt status using the short form 1023-EZ.

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