Tag Archives: How Much Do LPNs Make. Google Trend growth of search interest around an LPN increased a lot from 2005 and saw a small decline from 2009 to 2013. From 2013 to 2015 the trend looks very stable with interest. You can see the dotted lines, which are the forecast going into 2016 that it looks like it will increase slightly more than 2015.
The due date of the estate tax return is nine months after the decedent's date of death, however, the estate's representative may request an extension of time to file the return for up to six months.
If the assets in the estate have a zero basis, are capital assets, and will all be sold in 2011 or 2012 for their date-of-death values, there would be no income tax due because the basis in the assets is stepped up to the date-of-death values.he income tax on the gain on the sale of the assets ($5.7 million) will be $855,000, based on a 15% capital gain rate. In this situation, it would be tax-efficient to pay the estate tax rather than the income tax.