EFTA01450712.pdf

09/15/00 Override on "marriage penalty" veto fails; Republican edge in House 2000-12 narrows;"surviving spouse' in same-sex relationship loses 50% co-ownership argument (Estate of Horstmeier); credit for tax on prior transfers doesn't fly (Estates of Harrison); Gov. Jesse Ventura on Minnesota public school education 09/08/00 Override on estate repeal veto fails: final GRAT regulations issued (T.D. 8899, 26 2000-11 CFR Part 25); settlement fees and tax apportionment (Estate of Esther Brabson); dependency exemption for kidnapped child (ILM 200034029) 08/07/00 Strategies for passing tax reform; New Hampshire upholds inheritance tax 2000-10 07/14/00 Thoughts on possible estate tax repeal; New Hampshire House overrides inheritance 2000-09 tax repeal veto; the problem of joint-ownership (PLR 200034029): draft legislation to permit fair market value deduction for charitable contributions by artists and authors (S. 2781) 06/29/00 Projected surpluses; estate tax repeal movement 2000-08 06/09/00 New Hampshire governor vetoes inheritance tax repeal; IRS ruling on a "5 & 5" 2000.07 power: ever-increasing ownership of the trust (PLR 200022035); IRS wins two cases: gifts to a corporation don't qualify for annual exclusion (Stinson); "economic benefit' doctrine doesn't accelerate taxability of lottery winnings (Thomas) 05/19/00 H.R. 8 and estate tax repeal: embezzled money is taxable income (Arnim); no 2000-06 "married filing jointly" available for taxpayer in same-sex relationship (Mueller) 05/15/00 Estate tax valuation of a disputed claim: Estate of Algerine Smith. Commissioner— 5° 2000.05 Circuit reverse Tax Court 04/13/00 IRS goes after "ghoulish" charitable lead trusts (REG-100291-00; new tax shelter 2000.04 listings apply to individuals as well as corporations; IRS permits disclaimer to change IRA beneficiaries (PLR 200013041); community property IRA distribution to ex- spouse taxable to IRA owner (Bunny); charitable bequest of non-qualified stock options taxable to charity, not estate (PLR 20012076) 03/24/00 Donees subject to transferee liability (Armstrong); converting NIM-CRUTs to CRUTs 2000-03 (Notice 99-31); discharge of GRAT liability (TAMS 200010010 and 200011005) 02/28/00 Corporate tax refunds are up; taxpayer wins Texas partnership case (Elsie Church v. 2000-02 United States) 0/11/00 President Clinton's final budget (fiscal year 2001); attempted casualty loss for 2000-01 property next to O.J. Simpson's estate (Charnales) Tax Topits - Table of Contenls - 2013 - 13 CONFIDENTIAL — PURSUANT TO FED. R. CRIM. P. 6(e) DB-SDNY-0 106533 CONFIDENTIAL SDNY_GM_00252717 EFTA01450712