IBA presents sample appraisal reports
Business Appraisal Reports Library , Vols. I and II , The Institute of Business Appraisers, Inc. , P.O. Box 17410, Plantation, FL 33318, (800) 299-4130, members: $499 (CD only-$399), nonmember: $59 ...
IRS cracks down on FLP discounts
"The IRS and Family Limited Partnerships Issues and Opinions," Clay, Kimberly E. , BizVal.com, Vol. 11, No. 3, 1999, Mercer Capital, (901) 685-2120, www.bizval.com. Kimberly Clay explains that even ...
ASA International Appraisers Conference Presentation Summaries
n Discount Settlements on Recent Family Limited Partnership Cases Curtis Kimball, ASA, CFA Willamette Management Associates Curtis Kimball discussed the increasingly popular medium for e ...
IRS audits family limited partnerships
A client of mine received the attached questionnaire from the Internal Revenue Service concerning preparations for a possible audit of his FLP. I am told that a number of FLPs have received ...
Are selling commissions deductible?
The September 1997 issue of BVU discusses the material contained in Partnership Spectrum regarding partnership discounts. Our firm has purchased the May/June issue each year and has found ...
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 ...
Family Limited Partnerships: Let's get ready to rumble!
The surge in popularity of family limited partnerships ("FLPs") over the past two years has provided both problems and opportunities for the valuation analyst. Due to the significant impact that these ...
Useful variables for FLP values
I am sure that most of the readers of this newsletter have developed terminal disinterest in this ongoing "discussion" regarding the Kam et al study of syndicated LPs. However, I would lik ...
Partnership between appraiser and tax attorney
SP: Owen, I heard you say recently, The IRS has adopted the hyena pack' approach to transfer tax audits and tax litigation, believing there is tax abuse in the FLP area; What do you mean by t ...
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