Conservation Tax Center Law Library

8 Laws and Regulations articles were found for Estate Planning

IRC Section 170 - Charitable Contributions and Gifts
Section 170 of the federal tax code establishes as a general rule that tax deductions can be taken for charitable contributions. Read More »
https://www.landcan.org/ctc-article/Estate-Planning/Laws-and-Regulations-/IRC-Section-170--Charitable-Contributions-and-Gifts/623/

IRC Section 2503 - Taxable Gifts
This section explains what are taxable gifts and sets the present interest requirement. Read More »
https://www.landcan.org/ctc-article/Estate-Planning/Laws-and-Regulations-/IRC-Section-2503--Taxable-Gifts/745/

IRC Section 2031(c)
Estate taxes with respect to land subject to a qualified conservation easement. Read More »
https://www.landcan.org/ctc-article/Estate-Planning/Laws-and-Regulations-/IRC-Section-2031c/610/

IRC Section 2010 - Unified credit against estate tax
This section is the foundation for the exclusion amount and unified treatment of gift and estate taxes. Read More »
https://www.landcan.org/ctc-article/Estate-Planning/Laws-and-Regulations-/IRC-Section-2010--Unified-credit-against-estate-tax/743/

IRC 2032A - Special Valuation of Farm Property
By: Legal Information Institute
Under the IRC qualified farm property may recieve special valuation treatment when the federal estate tax is calculated. This enables farm property to be passed to subsequent generations at a lower cost.Read More »
https://www.landcan.org/ctc-article/Estate-Planning/Laws-and-Regulations-/IRC-2032A--Special-Valuation-of-Farm-Property/1117/

Internal Revenue Code Section 6166 - extension and installment payments for closely held businesses
By: Legal Information Institute
The estate taxes due on a closely held business can be deferred and paid in installments if the executor of the estate elects to do so on Form 706.Read More »
https://www.landcan.org/ctc-article/Estate-Planning/Laws-and-Regulations-/Internal-Revenue-Code-Section-6166--extension-and-installment-payments-for-closely-held-businesses/1505/

GST Tax Exemption Preserved in Sale of Farm
By: Dawn S. Markowitz
Beneficiaries won't incur gift tax liability and need not include trust assets in their gross estates. Read More »
https://www.landcan.org/ctc-article/Estate-Planning/Laws-and-Regulations-/GST-Tax-Exemption-Preserved-in-Sale-of-Farm/2616/

The Law of Agricultural Land Preservation in the United States
By: Thomas Daniels and John Keene
Thomas Daniels and John Keene's new book breaks down the legal principles, federal and state requirements, and the legal issues that affect agricultural land preservation efforts. Read More »
https://www.landcan.org/ctc-article/Estate-Planning/Laws-and-Regulations-/The-Law-of-Agricultural-Land-Preservation-in-the-United-States/3249/

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8 Laws and Regulations articles were found for Estate Planning