FURTHER REFLECTIONS ON THE TAX COURT KOHLER DECISION: SERVICE ISSUES PROPOSED REGULATIONS

BVResearch Pro
Willamette Insights
October 8, 2009

Summary

One of the central issues in the 2006 Kohler Tax Court decision relates to the Section 2032 alternative valuation date. The Frederic Kohler estate elected to value the subject Kohler Company stock on the alternative valuation date, and the Service did n ...
FURTHER REFLECTIONS ON THE TAX COURT KOHLER DECISION: SERVICE ISSUES PROPOSED REGULATIONS
PDF, Size: 87 KB