2015 Surface Transportation Act
The Surface Transportation and Veterans Health Care Choice Improvement Act of 2015 (2015 Surface Transportation Act) requires that the basis of property acquired by reason of a decedent's death in the hands of a beneficiary not be greater than the value of the property used for estate tax purposes.
S Corporation Built-In Gains Tax
Click on one of the following for additional updated information:
The reduced recognition period for built-in gains tax of an S corporation is made permanent for tax years beginning after 2014 by the Protecting Americans from Tax Hikes (PATH) Act of 2015.
• Client Line February 2016 Newsletter
• S.A.L.T January 2016 Newsletter
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