News & Analysis as of

Tax Liability Shareholders Gift Tax

Morgan Lewis

No Gift Tax on Increases in the Value of Shares in the Case of Shareholder-Allocated Contributions

Morgan Lewis on

In a proceeding for suspension of enforcement, the Federal Fiscal Court (BFH) has concluded that also disproportionate contributions into the capital reserve do not constitute a gift tax-relevant increase in the value of...more

Rivkin Radler LLP

Terminating a Trust? Don’t Forget to Consider This Tax Issue

Rivkin Radler LLP on

Every conveyance of property or of an interest in property from one person to another is prompted, or at least influenced, by economic considerations. The parties to the transaction may swap properties, or one party may...more

Womble Bond Dickinson

Supreme Court Decision in Connelly v. United States

Womble Bond Dickinson on

On June 6, 2024, the United States Supreme Court issued its decision in in Connelly, As Executor of the Estate of Connelly v. United States, (602 US ________). The decision involves the application of the federal estate tax...more

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