(Due to Copyright Restrictions, LISI is not able to provide Reprints of these articles)
Who Owns the Family Business Intangibles?
John A. Bogdanski - Estate Planning
Be Careful When Creating Profits Interest In a Family Partnership
Howard M. Zaritsky - Estate Planning
Closely Held Business Can Enjoy Captive Insurance Opportunity
Bernard Eizen and Steven S. Poulathas - Estate Planning
Run the Basis and Catch Maximum Tax Savings—Part 1
Paul S. Lee - Estate Planning
Estate Planning for Couples Entering Second Marriages—Part 2
Eric A. Manterfield - Estate Planning
Clark Decision Complicates Planning for IRA Owners -- 6/12/2014
Quick Take: Recent Cases Allow Probate of Electronic Wills -- 2/14/2014
Special Report: Summaries from the 2014 Heckerling Institute -- 1/10/2014
Does Portability Create a Property Interest? -- 12/09/2013
Language for Granting Control of Digital Assets -- 08/18/2013
IRS Telephone Directory for Practitioners
Telephone numbers of IRS personnel, organized by state. On the Windows Live page that appears, place your mouse over the title "IRS Telephone Directory..." then click the "Download" link that appears. Compiled by California CPA James C. Counts II. Updated December, 2014.
Nursing Home Compare - Medicare.gov
Federal Government Web site that rates and compares the quality of care provided at nursing homes throughout the country, using a five-star rating system. New in 2014: Quality measures reported include the percentage of residents receiving antipsychotic medications.
Memo: Uniform Law on State Taxation of Trusts -- Multistate Tax Commission
Presented at the Fall 2014 Meeting of the Income and Franchise Tax Subcommittee of the Commission, this memorandum outlines the possible benefits of a uniform law on state income taxation of trusts.
Revenue Effects of H.R. 5806 -- Joint Committee on Taxation
This chart reports the estimated revenue effects of H.R. 5806, the "Supporting America's Charities Act", which would permanently extend three tax breaks for charitable giving.
Tax Decoder Report -- Sen. Tom Coburn
This Report, released in December, 2014, highlights more than 165 tax expenditures in the Internal Revenue Code worth over $900 billion this year and more than $5 trillion over the next five years.