FSA 200049003

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Full Text of Court Cases
December 8, 2000

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estate and gift taxation
FSA 200049003

Summary

The Internal Revenue Service stated its positions regarding the recapture of the value of assets transferred to a closely held LLC for gift and estate tax purposes. It holds that the economic substance doctrine applies, IRC sec. 2703(a) is applicable, IRC ...
FSA 200049003
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See Also

IRS Released Its Positions Regarding Limited Liability Companies

Legal and Court Case Update
December 8, 2000

The Internal Revenue Service stated its positions regarding the recapture of the value of assets transferred to a closely held LLC for gift and estate tax purposes.