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IRC § 2036(a) rears its head
Business Valuation Update
Vol. 8 No. 11
November 2002
Shannon P. Pratt, CFA, ARM, ABAR, FASA, MCBA, CM&AA
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Summary
Partnerships invalid when donor retains "economic benefit" Three recent decisions favored the IRS position that the donor retained a degree of control and economic benefit sufficient to di ...