WASHINGTON, DC - AUGUST 18: The Internal Revenue Service (IRS) building on Thursday, Aug. 18, 2022 in Washington, DC. (Kent Nishimura / Los Angeles Times via Getty Images) There is an onerous issue ...

Estate of Billy S. Rowland v. Commissioner, T.C. Memo. 2025-76 (U.S.T.C. July 15, 2025) illustrates the scope of the special reporting rule for portability returns under Treasury Regulations Section ...

For estate-planning professionals, one of the more complex aspects of administering a client’s estate is the preparation of Internal Revenue Service Form 706, the United States Estate (and ...

Christy Bieber has a JD from UCLA School of Law and began her career as a college instructor and textbook author. She has been writing full time for over a decade with a focus on making financial and ...

The IRS issued interim final and proposed regulations Friday (T.D. 10031 and REG-107459-24) lowering the user fee for the Service to issue an estate tax closing letter from $67 to $56. An estate tax ...