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Family Partnership Ignored for Estate Tax Valuation Purposes

Article Abstract:

The Internal Revenue Service ruled that the formation of a family limited partnership two days prior to the death of the decedent in order to reduce estate taxes was to be ignored and the estate valued for estate tax purposes without regard to the partnership agreement.

Publisher: Warren, Gorham & Lamont, Inc.
Publication Name: Journal of Partnership Taxation
Subject: Business
ISSN: 0749-4513
Year: 1997

Cases, Laws, regulations and rules, Limited partnership, Limited partnerships, Estate tax, Estate taxes, United States. Internal Revenue Service

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Liquidating the Partnership: An Analysis of the Issues and Opportunities

Article Abstract:

This article discusses tax issues and planning opportunities where partners close their partnership business and distribute its assets.

Author: Wright, Janet B.

Publisher: Warren, Gorham & Lamont, Inc.
Publication Name: Journal of Partnership Taxation
Subject: Business
ISSN: 0749-4513
Year: 1997

Analysis, Management, Partnership, Partnership distributions

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Subjects list: United States, Partnerships

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