Trusts and Estates
Ca. Trs. & Estates Quarterly 2022, Volume 28, Issue 3
Content
- Chairs of Section Subcommittees
- Editorial Board
- Letter From the Chair
- Letter From the Editor
- Litigation Alert
- McLe Self-study Article A Snarl of Conflicting Presumptions—In re Brace and Estate of Wall Continue California's Struggle To Square the Conflicting Presumptions Set Forth In Family Code Section 760 and Evidence Code Section 662
- McLe Self-study Article California's Adoption of the Uniform Partition of Heirs Property Act
- McLe Self-study Article Extrinsic Fraud: Will the Real Slim Fraudster Please Stand Up?
- McLe Self-study Article Lps, General, and Limited Conservatorships: Where We Were, Where We Are and Where We Might Be Going
- Tips of the Trade: Ira Planning—Gaining Security In a Post-secure World
- TRUSTS & ESTATES QUARTERLY
- Tax Alert
TAX ALERT
Written by Lawrence M. Lebowsky*
This article summarizes selected developments in federal and state taxation law since the last Quarterly that may be of interest to trust and estate attorneys. "Code" refers to the Internal Revenue Code of 1986, as amended. "Tres. Reg." refers to any Treasury Regulation. "IRS" refers to the Internal Revenue Service.
I. FEDERAL ADMINISTRATIVE & LEGISLATIVE ACTIVITIES
A. IRS Proposed Rules (Fed.Reg. 130975-08 (June 28, 2022)) on Determining Estates’ Deductions Based on Present Value Concepts, Interest and Claims