Full Tax Court addresses FLP issues in recent trilogy

Business Valuation Update
December 13, 2001
Linda L. Kruschke, Esq.

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family limited partnership (FLP), internal revenue service (IRS)

Summary

Three recent U.S. Tax Court cases address important issues relating to the use of family limited partnerships for estate planning purposes, Shepherd v. Commissioner , decided Oct. 26, 2000, and K ...