The IRS’ Strategy for Family Corporations

Business Valuation Update BVLaw
Legal and Court Case Update
October 26, 2001

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estate and gift taxation
FSA 200143004

Summary

The IRS enumerated its strategy to look through family corporations to reach the underlying assets of the corporation for gift tax purposes.

See Also

FSA 200143004

Full Text of Court Cases
October 26, 2001

The IRS enumerated its strategy to look through family corporations to reach the underlying assets of the corporation for gift tax purposes. The IRS instructed its agents to consider the economic substance doctrine, whether gifts were made on formation of ...