IT’S ENOUGH TO SCREAM ABOUT

An 1895 version of the painting “The Scream” by Edvard Munch recently sold for a record-shattering $120 million at a Sotheby’s auction in New York. The seller of the piece, a Norwegian businessman, will undoubtedly be paying a hefty tax on the sale....

WHEN IS A PARTNERSHIP NOT A PARTNERSHIP?

Here is yet another case that emphasizes the importance of being careful when using a family limited partnership as an estate planning tool. Lois Lockett’s husband predeceased her, and his will established a trust for her benefit. As part of her estate planning,...

LIKE-KIND EXCHANGE QUESTIONED BY TAX COURT

An investor’s intent may not always be obvious, but recently a couple’s activities helped clarify their decisions for the Tax Court. The IRS questioned the validity of a like-kind exchange made by Patrick and Jill Reesink of San Francisco. And the case...

HEALTH SAVINGS ACCOUNT LIMITS RELEASED FOR 2013

The IRS has provided the annual inflation-adjusted contribution, deductible and out-of-pocket expense limits that will apply to health savings accounts for 2013. Subject to statutory limits, eligible individuals may make tax-deductible contributions to health savings...

JOB HUNTING? DON’T OVERLOOK TAX DEDUCTIONS

With some parts of the economy starting to pick up, more people are in the market for a new job. Here are eight tax tips about the costs you might incur while job hunting – and the ins and outs of related tax deductions: To qualify for a deduction, the expenses...

RENT A COW: HOW SOME FLORIDIANS LOWER THEIR TAXES

The Atlantic Monthly recently took note of a Florida law designed to preserve farmland by offering lower property taxes to farmers. According to the investigative report, enterprising developers and other landowners allow cattle to graze on their properties...