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  2. Depreciation recapture - Wikipedia

    en.wikipedia.org/wiki/Depreciation_recapture

    The original basis of an asset is usually the value of a taxpayer's investment in the asset. (See IRC § 1012). When a taxpayer purchases an asset, the original basis is the purchase price, or cost, of the asset. Different factors, including tax deductions for depreciation, can lead to an adjusted or recomputed basis for the asset.

  3. Estate tax in the United States - Wikipedia

    en.wikipedia.org/wiki/Estate_tax_in_the_United...

    The descriptive "death tax" emphasizes that death is the event that invokes a tax on the deceased's former assets. An estate tax is levied on the deceased's assets before they are distributed by the federal government and twelve states; Connecticut, Hawaii, Illinois, Maine, Maryland, Massachusetts, Minnesota, New York, Oregon, Rhode Island ...

  4. Section 179 depreciation deduction - Wikipedia

    en.wikipedia.org/wiki/Section_179_depreciation...

    If, for example, the taxpayer's net trade or business income from active conduct of trade or business was $72,500 in 2006, then the taxpayer's § 179 deduction cannot exceed $72,500 for 2006. However, the § 179 deduction not allowed for any year because of this limitation can be carried over to the next year. [8]

  5. If you want to help your kids bypass probate when you die ...

    www.aol.com/finance/want-help-kids-bypass...

    As the assets aren't considered a part of your estate, they sidestep the probate process. It also lets you continue to use assets transferred into the trust, such as property or investments you own.

  6. How to prevent your investment assets from going into probate

    www.aol.com/finance/prevent-investment-assets...

    Probate involves validating the deceased’s will, if one exists, appointing an executor or administrator, identifying the deceased’s property, paying debts and taxes, and distributing the ...

  7. I want to help my kids bypass probate when I die - AOL

    www.aol.com/finance/want-help-kids-bypass...

    As the assets aren't considered a part of your estate, they sidestep the probate process. It also lets you continue to use assets transferred into the trust: for example, a house or money from ...

  8. Administrator of an estate - Wikipedia

    en.wikipedia.org/wiki/Administrator_of_an_estate

    The administrator of an estate is a legal term referring to a person appointed by a court to administer the estate of a deceased person who left no will. [1] Where a person dies intestate, i.e., without a will, the court may appoint a person to settle their debts, pay any necessary taxes and funeral expenses, and distribute the remainder according to the procedure set down by law.

  9. IRS Changes Could Rewrite Your Inheritance Strategy ... - AOL

    www.aol.com/want-leave-assets-heirs-irs...

    In 2021, 6,158 estates were required to file estate tax returns, with just 2,584 of them (42%) paying any tax at all. By including the irrevocable trust assets in the taxable estate, heirs who are ...

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