Partnership Assignee Interests Generate Discounts

Business Valuation UpdateVol. 5 No. 6
Data and Publications Update
June 1999

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gift tax, assignee interest

Summary

"Partnership Assignee Interests Generate Discounts," Banoff, Sheldon I., Richard M. Lipton, and Burton W. Kanter , Journal of Taxation , April 1999, pp. 254-255. Family limited partnerships (FLPs ...