Case Summaries Washington Update (With Selected Cases)

Ronald D. Aucutt

Sep 27, 2021
Download PDF

Recent versions of the Treasury-IRS Priority Guidance Plan provide a forecast of what administrative changes in estate tax and related income tax rules might be expected and insight into those possible changes and the process for making them. Recent introduced legislation provides the same forecast and insight about legislation, subject to the present and future political environments. Meanwhile, recent cases give examples of how the IRS and the courts are interpreting existing tax law.