Expand the following panels for additional search options.

Mark W. Senda and Michele Senda v. CIR (Senda I)

The U.S. Tax Court determined that the limited partnership form should be disregarded for gift tax purposes when the contribution of property occurred on the same day as gifts of limited partnership units from the contributor to his children and where the ...

FLP Formalities Should Be Respected in Order to Obtain Tax Advantages of the FLP

The U.S. Tax Court determined that the limited partnership form should be disregarded for gift tax purposes when the contribution of property occurred on the same day as gifts of limited partnership units from the contributor to his children.

2 results