Transcript
CHAPTER 25—TAX, PROBATE, TRUSTS,
AND ESTATES LAW
INTERNET SOURCES AND SITES
A. Chapter Summary
This chapter provides a brief introduction to the tax, probate, trusts and estates law practice area, and provides descriptions of and links to related Internet websites with documents and useful resources.
B. Chapter Objectives
In this chapter, students will:
Learn about the tax, probate, trusts and estates law practice area.
Be introduced to practice area related Internet websites.
C. Instructional Ideas
1. Review the Legal Information Institute’s Income Tax page (fatty.law.cornell.edu/topics/income_tax.html) for background, lecture, and reference information.
D. Chapter Outline
I. Tax, Probate, Trusts, and Estates Law
II. Internet Research Scenario: Finding Needed Tax Forms
III. Tax, Probate, Trusts, and Estates Law Sites
E. Referenced Internet Websites
Internal Revenue Bulletins
www.irs.gov/pub/irs-irbs
Internal Revenue Manual
www.irs.gov/irm/part20/index.html
U.S. Internal Revenue Service (IRS) Homepage
www.irs.ustreas.gov
United States Tax Court
www.ustaxcourt.gov
Cornell Law School’s Legal Information Institute Page on Estate and Gift Tax Law
fatty.law.cornell.edu/topics/estate_gift_tax.html
Cornell Law School’s Legal Information Institute Page on Income Tax Law
www.law.cornell.edu/topics/income_tax.html
Estate Planning, Trust, and Probate Law
www.calbar.ca.gov/state/calbar/calbar_generic.jsp?sCategoryPath=/Home/Attorney%20Resources/Sections/Trusts%20and%20Estates
Internet Law Library—Trusts and Estates
www.lawmoose.com/internetlawlib/112.htm
Tax History Project
taxhistory.tax.org
U.S. Tax Code On-Line
www.fourmilab.ch/ustax/ustax.html
Wills and Estate Planning Self Help Law Center
www.nolo.com/encyclopedia/ep_ency.html
Yahoo! Tax Center
taxes.yahoo.com
F. Discussion Questions
1. Do you think that the accessibility of the tax law online has made understanding of the code easier and brought greater compliance?
A. Understanding, yes, we think so. Greater compliance is another question. We would think so, but who really knows?
2. What estate planning forms can you find on the web? Is it appropriate to use those forms for your clients?
A. Estate planning forms may be found, but since the state laws differ widely, particular state-based rules and forms should be used after consultation with a lawyer.
G. Projects
1. Find and print a copy of Internal Revenue Bulletin No. 2000–24, dated June 12, 2000.
A. Besides the reference given in the text, Tax Bulletins are also available at: www.irs.gov/businesses/lists/0,,id=98230,00.html.
