Partnership between appraiser and tax attorney

Business Valuation UpdateVol. 3 No. 5
May 1997
Shannon P. Pratt, CFA, ARM, ABAR, FASA, MCBA, CM&AA

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

Summary

SP:  Owen, I heard you say recently, The IRS has adopted the hyena pack' approach to transfer tax audits and tax litigation, believing there is tax abuse in the FLP area; What do you mean by t ...