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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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2015 IRS Organizational Structure and Contact Information

Friday, November 27, 2015

IRS organizational structure and contact information is notoriously difficult to find. We recently stumbled across numerous pages of this critical information and compiled it into one searchable document for our subscribers.

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."

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