When the estate tax was not in effect in 2010, he noted, gross charitable requests in IRS tax filings plunged 37%. “Look, if you get rid of the estate tax, local charities are really going to be ...

An inheritance tax is a tax imposed on the recipient (beneficiary) of an estate, meaning the person receiving assets from a deceased individual may be responsible for paying it. Individuals who ...

Transactions involving the disposition of a U.S. real property interest (“USRPI”) by a foreign person (i.e., a nonresident alien individual or ...