Monthly Archives: September 2012

Estates and Trusts – Citizens and Residents – Definition of Gross Estate

Internal Revenue Code:  Estates and Trusts Estates of Citizens and Residents §2031. Definition of gross estate (a) General The value of the gross estate of the decedent shall be determined by including to the extent provided for in this part, … Continue reading

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Strengthening the Communications Lines for Clients

We have just updated our landing page for Services at: http://www.dcarsoncpa.com/about_us/lobs_on_services To Centralize the Client Services information on the broad ways we can help Financial Decision Makers. We welcome you to drop by the updated page above and also indicate … Continue reading

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IRC Title 26 Cost Basis Rule on Stock

§1012. Basis of property—cost (a) In general The basis of property shall be the cost of such property, except as otherwise provided in this subchapter and subchapters C (relating to corporate distributions and adjustments), K (relating to partners and partnerships), … Continue reading

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Introducing http://dcarsoncpa.com/blog2/

Welcome to: http://dcarsoncpa.com/blog2/ Our Pick Up from: http://dcarsoncpa.com/blog/ Where we come back to the wordpress format for next steps on Fall 2012 and the Road Ahead. Where the path is about knowledge, experience, teamwork and research in support of Financial … Continue reading

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