The Tax Court held that the value of checks written prior to but paid after a decedent’s date of death were includible in the decedent’s gross estate. Facts: William E. DeMuth Jr. was domiciled in ...
A U.S. Tax Court decision entered on Feb. 20, 2024, held that bond issuance and related financing costs incurred in connection with the development of a low-income housing tax credit (LIHTC) project ...
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