For those who are interested, an article of mine was published this month in the March 2010 edition of the Journal of Taxation entitled "Regulations Shift Burden of Uncertain and Contested 2053 Claims and Expenses to Taxpayers." The article analyzes new Treasury Regulations that provide new and extensive rules for addressing when deductions can be taken for federal estate tax purposes for uncertain and contested claims and expenses. A copy of the Article can be accessed from the "Resources" section of our firm's website at www.floridatax.com.
Also available in the Resources section is an article I published late last year in the Tax Management International Journal that analyzes and comments upon the 2009 guidance issued by the IRS in Notice 2009-85 relating to expatriation of U.S. persons which I don’t believe I previously mentioned here.
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