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Blog Posts in Transfer Taxes

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  • Sales to Grantor Trusts
    Sales to Grantor Trusts

    Another estate litigation technique is an installment sale of income producing property to a grantor trust. A grantor trust, under the provisions of the Internal Revenue Code, is a trust that is not ...

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  • About Private Letter Rulings
    About Private Letter Rulings

    A Private Letter Ruling (PLR) is a written response by the Internal Revenue Service (IRS) to a taxpayer's request for information. A PLR can be used by a taxpayer for guidance on whether to take ...

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