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  2. Estate tax in the United States - Wikipedia

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

    The term "death tax" more directly refers back to the original use of "death duties" to address the fact that death itself triggers the tax or the transfer of assets on which the tax is assessed. While the use of terms like "death duty" had been known earlier, specifically calling estate tax the "death tax" was a move that entered mainstream ...

  3. Taxation in the United States - Wikipedia

    en.wikipedia.org/wiki/Taxation_in_the_United_States

    Wisconsin adopted a corporate and individual income tax in 1911, [152] and was the first to administer the tax with a state tax administration. The first federal income tax was adopted as part of the Revenue Act of 1861. [153] The tax lapsed after the American Civil War.

  4. Partnership taxation in the United States - Wikipedia

    en.wikipedia.org/wiki/Partnership_taxation_in...

    Certain threshold issues bear mentioning here: (1) members of an LLC, or partners in a partnership which has elected to be treated as a partnership for Federal income tax purposes, may use a proportionate share of the partnership debt in order to increase their "basis" for the purpose of receiving distributions of both profits and losses; [3 ...

  5. Is an Inheritance Considered Marital Property? - AOL

    www.aol.com/news/inheritance-considered-marital...

    Assets inherited by one partner in a marriage can be considered separate and owned only by that partner. However, inheritances can be ruled as marital property jointly owned by both partners and ...

  6. Partnership accounting - Wikipedia

    en.wikipedia.org/wiki/Partnership_accounting

    Partner compensation and allocated net income are considered ordinary income for tax purposes and as such are reported on the form 1040. It does not matter whether or not a partner withdrew any amount of money from his capital account. . Net income or loss is allocated to the partners in accordance with the partnership agreement. In the absence ...

  7. Mutual Funds and Taxes: How To Cut Your Bill - AOL

    www.aol.com/mutual-funds-taxes-cut-bill...

    If you have a capital gains loss in a tax year, you can use that loss to offset any capital gain from selling your mutual fund shares in a practice called tax-loss harvesting. For example, if you ...

  8. United States trust law - Wikipedia

    en.wikipedia.org/wiki/United_States_trust_law

    Under current federal estate tax law, in 2008, individuals that own interests in any property (individually owned, jointly held, or otherwise) which exceeds a fair market value of $2 million is subject to the estate tax at death; in 2009, the amount is $3.5 million. In 2010 there is no federal estate tax unless Congress acts.

  9. What Is the Standard Deduction for Married Filing Jointly in ...

    www.aol.com/standard-deduction-married-filing...

    The IRS gives taxpayers two options to lower taxable income: itemize deductions or take the standard deduction. The standard deduction for married taxpayers filing jointly is $25,900, up from $800...

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