TITLE

Tax Law Update

AUTHOR(S)
Handler, David A.; Lothes, Alison E.
PUB. DATE
September 2012
SOURCE
Trusts & Estates;Sep2012, Vol. 151 Issue 9, p8
SOURCE TYPE
Periodical
DOC. TYPE
Article
ABSTRACT
The article discusses various U.S. tax law developments as of September 1, 2012, focusing on the case of Davis v. U.S. which deals with equitable tolling in relation to the statute of limitations in tax refund lawsuits, as well as the U.S. Internal Revenue Service's Private Letter Ruling (PLR) 201228012 regarding stock redemption following the gifting of shares. Section 302(a) of the nation's Internal Revenue Code is addressed in relation to the PLR issue.
ACCESSION #
79787894

 

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