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Surviving a section 2036(a)(2) attack

Article Abstract:

The provisions of Section 2036(a)(2) and its regulations are highlighted where two prominent cases such as 'Strangi' and 'Byrum' are distinguished. A checklist is provided to the practitioners to avoid the application of Section 2036(a)(2) to the inclusion of FLP assets in the estate of the transferor.

Author: Pratt, David, Zakin, Jennifer E.

Publisher: Warren, Gorham & Lamont, Inc.
Publication Name: Business Entities
Subject: Business
ISSN: 1524-3583
Year: 2004

Taxes, Taxation, Partnership distributions

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It ain't over 'til it's over

Article Abstract:

A detailed description of the case of tax return against Harbor Cove Marina Partnership (HCMP) is presented. Suggestions for tax return auditing are also presented concluding that a partnership cannot be over until the final tax settlement is over.

Author: Tufts, T. Scott

Publisher: Warren, Gorham & Lamont, Inc.
Publication Name: Business Entities
Subject: Business
ISSN: 1524-3583
Year: 2004

Analysis, Company legal issue, Cases, Tax auditing, Tax audits, Tax returns, Tax compromises

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Subjects list: United States, Laws, regulations and rules, Government regulation, Partnership, Partnerships

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