News Category: federal taxation
16
/ March
2011
Fractional interest in estate tax turns on type, timing of gift
Posted in: Business Valuation Law News
Written by: David
Categories: discount for lack of marketability (DLOM) discounts & premiums estate and gift taxation federal taxation
Tags: internal revenue service (IRS) tax court
Categories: discount for lack of marketability (DLOM) discounts & premiums estate and gift taxation federal taxation
Tags: internal revenue service (IRS) tax court
19
/ February
2011
Best way to gift property: FLPs or fractional interest?
Posted in: Business Valuation Law News
Written by: David
Categories: estate and gift taxation federal taxation
Categories: estate and gift taxation federal taxation
24
/ August
2010
Tax Court accepts taxpayer’s dollar-for-dollar discount for built-in capital gains tax liability (sort of. . . )
Posted in: Business Valuation Law News
Written by: David
Categories: case law analysis estate and gift taxation federal taxation
Tags: tax affecting
Categories: case law analysis estate and gift taxation federal taxation
Tags: tax affecting
10
/ August
2010
When is professional goodwill a personal asset?
Posted in: Business Valuation Law News
Written by: David
Categories: case law analysis federal taxation marital dissolution/divorce
Categories: case law analysis federal taxation marital dissolution/divorce
26
/ July
2010
More background on Ringgold victory, in which industry experience held sway with the Tax Court
Posted in: Business Valuation Law News
Written by: David
Categories: case law analysis discount for minority interest discounts & premiums federal taxation
Tags: U.S. tax court valuation trends
Categories: case law analysis discount for minority interest discounts & premiums federal taxation
Tags: U.S. tax court valuation trends
09
/ July
2010
IRS, Tax Court judges keynote Georgetown Law/BVR tax and valuation conference
Posted in: Business Valuation Law News
Written by: David
Categories: discount for lack of marketability (DLOM) discounts & premiums estate and gift taxation expert testimony federal taxation
Categories: discount for lack of marketability (DLOM) discounts & premiums estate and gift taxation expert testimony federal taxation
25
/ May
2010
Laro: Be aware of precedent in your jurisdiction
Posted in: Business Valuation Law News
Written by: David
Categories: estate and gift taxation expert testimony federal taxation
Tags: subsequent events
Categories: estate and gift taxation expert testimony federal taxation
Tags: subsequent events
19
/ May
2010
Ludwick v. Commissioner: Tax Court devises its own weighted approach to value an undivided real property trust
Posted in: Business Valuation Law News
Written by: David
Categories: case law analysis discount for lack of marketability (DLOM) estate and gift taxation expert testimony federal taxation
Tags: bv research tools
Categories: case law analysis discount for lack of marketability (DLOM) estate and gift taxation expert testimony federal taxation
Tags: bv research tools
19
/ May
2010
Value of tiered minority ownership interests causes Tax Court battles
Posted in: Business Valuation Law News
Written by: David
Categories: discount for minority interest discounts & premiums estate and gift taxation federal taxation shareholder dissent/oppression
Categories: discount for minority interest discounts & premiums estate and gift taxation federal taxation shareholder dissent/oppression
20
/ April
2010
8th Circuit confirms Holman and IRS’s new weapon against FLPs
Posted in: Business Valuation Law News
Written by: David
Categories: discount for minority interest discounts & premiums estate and gift taxation federal taxation
Categories: discount for minority interest discounts & premiums estate and gift taxation federal taxation
10
/ February
2010
New cases may knock out IRS opposition to defined value clauses
Posted in: Business Valuation Law News
Written by: admin
Categories: estate and gift taxation federal taxation
Tags: gift tax internal revenue service (IRS)
Categories: estate and gift taxation federal taxation
Tags: gift tax internal revenue service (IRS)
17
/ November
2009
Taxpayer Win: Court Accepts 47.5% discount for formed, but not funded, FLP
Posted in: Business Valuation Law News
Written by: admin
Categories: estate and gift taxation federal taxation
Tags: estate tax family limited partnership (FLP)
Categories: estate and gift taxation federal taxation
Tags: estate tax family limited partnership (FLP)
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