TAM 200212006

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Full Text of Court Cases
March 22, 2002

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estate and gift taxation
TAM 200212006

Summary

The IRS ruled that valuation discounts should not be applied to the value of government bonds indirectly gifted to the donor’s children through their interests in an FLP. The taxpayer relied on Shepherd v. Commissioner, 115 T.C. 376 (discounts applied to ...
TAM 200212006
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See Also

Discount Inappropriate in Valuing Indirect Gifts

Legal and Court Case Update
March 22, 2002

The IRS ruled that valuation discounts should not be applied to the value of government bonds indirectly gifted to the donor’s children through their interests in an FLP.