The last few years have seen the proliferation of so-called section 643(b) trusts. Although there are various iterations of these trust arrangements, a common purpose seems to permeate each of them: ...
Internal Revenue Code Section 181 (which permitted a 100% deduction for the first $15 million of the cost of producing a film shot in the U.S.) has expired, but Section 168(k) remains, and it permits ...
June 21, 2023 - On March 30, 2023, the Internal Revenue Service issued Revenue Ruling 2023-2, which directly impacts a wide range of irrevocable trusts, including grantor retained annuity trusts, ...
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