Trusts and Estates

Ca. Trs. & Estates Quarterly 2023, VOLUME 29, ISSUE 3

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. Qualified Appraisal Required for Charitable Contribution of Digital Assets or Cryptocurrency In Excess of $5,000

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