FSA 199919009

Full Text of Court Cases
January 13, 1999
estate and gift taxation

FSA 199919009


This field service advice concluded that restriction on liquidations on liquidation contained in a family limited partnership agreement were more restrictive than the applicable Missouri state law, and thus, the restrictions should be disregarded for valu ...
FSA 199919009
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See Also

Valuation Discounts Rejected When Liquidation Provision Is More Restrictive Than State Law

The IRS stated its position with regard to looking through provisions in a partnership agreement preventing liquidation.