Showing 1 post by Mark J. DeLuca, J.D., C.P.A..
March 19, 2019
Tax Court Permits Examination of Predeceased Spouse for Purposes of DSUE Adjustment
The concept of “portability” was introduced into the Internal Revenue Code (“IRC”) pursuant to the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010. Portability allows a surviving spouse to apply an unused portion of a deceased spouse’s estate tax exclusion amount to his or her own estate tax liability. Read More ›
Categories: Estate Planning, Tax, Tax Disputes
Posted by: Mark J. DeLuca, J.D., C.P.A.
| Contact Author
Share
Categories
- Use Tax
- Estate Planning
- Compliance
- Employment Tax & Withholding
- Sales Tax
- Property Tax
- Tax-Exempt Organizations
- Corporate Income Tax
- Tax
- Personal Property Tax
- Audits
- Nonprofit
- Tax Disputes
- Crowdfunding
- Alternative Minimum Tax
- News & Events
- Collections
- U.S. Supreme Court
- Did you Know?
- Labor Relations
- Employee Benefits
- Income Tax