The Robison Blog
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December 1, 2004
Are Family Limited Partnerships Tax Shelters?
We discussed in earlier newsletters the recent changes in Circular 230 regarding the characterization of written correspondence to clients as a “Tax Opinion”. Under Circular 230, “any partnership...
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October 1, 2004
Continuing Fallout from Tax Shelters on Business Clients
As a result of the well advertised abuse by large accounting firms and large law firms by their promotion of tax reduction transactions [TRT], a.k.a. tax shelters, the IRS personnel in ...
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September 1, 2004
When is your letter to a client a Tax Opinion
A long time client calls you to ask your advice in structuring the sale of investment property as a Section 1031 tax deferred exchange. You carefully outline the steps needed to be taken to treat...
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August 1, 2004
Probate Pointers
A Qualified Disclaimer can work wonders after the death of a decedent. A Qualified Disclaimer can permit post death estate planning. It can maximize the use of the unified credit, balance the...