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Tax issues that arise when a shareholder or partner dies.

Authors :
Warley, Carol
Decker, Ed
Passini, Nick
Laier, Mike
Pierson, Brittany
Warren, Rebecca
Reeves, Michael
Source :
The Tax Adviser. March, 2022, Vol. 53 Issue 3, p20, 8 p.
Publication Year :
2022

Abstract

When an owner of a passthrough entity dies, certain tax implications may arise on both the individual and entity level. This article examines the various federal income tax issues to [...]

Subjects

Subjects :
Allocation (Taxation) -- Laws, regulations and rules
Partnership -- Taxation
Estate tax -- Laws, regulations and rules -- Management
Stockholders -- Death of -- Taxation
Government regulation
Company business management
Internal Revenue Code (I.R.C. 706)

Details

Language :
English
ISSN :
00399957
Volume :
53
Issue :
3
Database :
Gale General OneFile
Journal :
The Tax Adviser
Publication Type :
Periodical
Accession number :
edsgcl.698137926

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