Federal Tax Valuation
FEDERAL TAX VALUATION, Bogdanski, John A. Warren, Gorham & Lamont, 117 East Stevens Avenue, Valhalla, New York 10595, (800) 431-9025. Available for $205, updated twice annually for approxim ...
IRC § 7520
LEXSTAT IRC § 7520 INTERNAL REVENUE CODE Copyright 2000, LEXIS Law Publishing, a division of Reed Elsevier Inc. All rights reserved. *** CURRENT THROUGH P.L. 107-7, APPROVED 4/12/01 ...
IRC § 2704
LEXSTAT IRC § 2704 INTERNAL REVENUE CODE Copyright 2000, LEXIS Law Publishing, a division of Reed Elsevier Inc. All rights reserved. *** CURRENT THROUGH P.L. 107-7, APPROVED 4/12/01 ...
Oppressed Shareholders' Rights Can Affect Estate and Gift Tax Valuation
Greene, Martin, and Douglas Schnapp The CPA Journal , February 2001 This article initially distinguishes the rights of different classes of minority shareholders. Oppressed shareholders' inter ...
More Good News on Estate and Gift Valuation
In this interview with Owen G. Fiore , an estate planning attorney with the Fiore Law Group, CCH, asks Fiore about the new IRS adequate disclosure regulations and the recent case of Kerr v. Commissi ...
Adequate Disclosure of Gifts
FEDERAL REGISTER Vol. 64, No. 232 Rules and Regulations DEPARTMENT OF THE TREASURY Internal Revenue Service (IRS) 26 CFR Parts 20, 25, 301 and 602 [TD 8845] RIN 1545-AW20 Adequ ...
Revenue Ruling 59-60
Rev. Rul. 59-60 SECTION 2031. - DEFINITION OF GROSS ESTATE 26 CFR 20.2031-2: Valuation of stocks and bonds. (Also Section 2512.) (Also Part II, Sections 811 (k), 1005, Regulations 105, Section 81.
Technical Advice Memorandum 9736004
PRIVATE RULING 9736004 INTERNAL REVENUE SERVICE NATIONAL OFFICE TECHNICAL ADVICE MEMORANDUM "This document may not be used or cited as precedent. Section 6110(j)(3) of the ...
Financial and Estate Planning Techniques: Q&A, CCH
Financial and Estate Planning, Issue 505, December 15, 2000 This insightful article, in question and answer format, draws on the knowledge of members of the CCH Financial and Estate Planning A ...
Tax Court Rejects IRS Bid to Overrule Kerr v. Commissioner
The issue in this estate tax matter is whether the provisions of the Limited Partnership Agreement for Harper Financial Co. LP, entered into by the decedent and his two children, were "applicable restrictions" for purposes of IRC § 2704.
Harper v. Commissioner
At issue is whether, pursuant to section 2704(b), restrictions on the right to liquidate certain limited partnership interests in Harper Financial Co., L.P., should be disregarded.
Tax Court Rejects IRS Bid to Overrule Kerr
The issue in this estate tax matter is whether the provisions of the Limited Partnership Agreement for Harper Financial Co. LP the decedent and his two children entered into were "applicable restrictions" for purposes of IRC § 2704.
Institute of Business Appraisers 20th anniversary conference open with IRS attorney; closes with estate planning attorney
n LITIGATING ISSUES IN THE FAMILY LIMITED PARTNERSHIP ARENA Melanie Urban, Esq. Internal Revenue Service Houston, TX Ms. Urban opened with a declaration that there are two things that the IR ...
Estate of Simpson v. Commissioner
At issue is the valuation of stock for gift tax purposes.