Statute
Irc Section 2039
4 published works
Wills, Trusts & Estates Prof Blog
“String” Regulations
Jim Roberts (Attorney, Glast, Phillips & Murray, P.C., Dallas, TX) has written an article entitled String Inclusion: Final Regulations on 2036 and 2039.Here is an excerpt from the article:A little…
Wills, Trusts & Estates Prof Blog
Treasury Department Seeks to Clarify the GRAT Confusion in the Estate Tax Context
David A. Herpe and Jeanette Suarez Hunter (Attorneys at Law, McDermott Will & Emery LLP) have recently published their article entitled Proposed Regulations Clarify Includability of Grantor Retained Annuity Trust…
Wills, Trusts & Estates Prof Blog
Trust Portion Includable in Decedent’s Estate and Proposed IRS Regulations
James V. Roberts (Attorney at Law, Glast, Phillips & Murray P.C.) has recently published his article entitled New Proposed Regulations on IRC § 2036 and § 2039 Inclusion, RPPT eREPORT…
Wills, Trusts & Estates Prof Blog
Proposed Grantor Retained Interest Trusts Regulations
Today (June 6, 2007), the IRS issued proposed regulations to provide "guidance on the portion of a trust properly includible in a grantor’s gross estate under Internal Revenue Code (Code)…