The IRS on Wednesday issued final regulations (T.D. 9994) that, in certain cases, terminate the continued application of Sec. 367(d) when intangible property is repatriated to certain U.S. persons ...
Q: What are some initial considerations facing an executor or trustee after a client passes away? A: In an ideal world, the decedent has a complete inventory or appraisal of artwork and tangible ...
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