| 1 | 5/5/1997 | BVResearch |
The Art of Making Uncle Sam Your Assignee Instead of Your Senior Partner: The Use of Family Partnerships in Estate Planning(s)
THE ART OF MAKING UNCLE SAM YOUR ASSIGNEE INSTEAD OF YOUR SENIOR PARTNER: THE USE OF FAMILY PARTNERSHIPS IN ESTATE PLANNING(c) By S. Stacy Eastland I. SYNOPSIS OF OUTLINE The primary purpose of...
Stacy S Eastland
Articles (70,992 words)
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| 2 | 6/10/2002 | BVLaw |
Kerr v. Commissioner
Issue was whether restrictions in partnership agreements were "applicable restrictions" to be disregarded in valuing the transferred interests, precluding a marketability discount.
United States Court of Appeals 5th Circuit US, Action: Estate and Gift Taxation
Full Text of Court Cases (2,439 words)
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| 2 | 12/6/1999 | BVResearch |
Chapter 14
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Mark T Watson
Presentations (3,444 words)
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| 4 | 12/23/1999 | BVLaw |
Kerr v. Commissioner
At issue is the valuation of the FLP interests for federal gift tax purposes.
United States Tax Court US, Action: Estate and Gift Taxation
Full Text of Court Cases (8,979 words)
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| 5 | 2/28/2000 | BVUpdate |
The first guidance on some of the tax issues facing family limited partnerships (FLPs) has been issued by the Tax Court in this gift tax case . The case dealt with a number of relevant issu...
Mel H Abraham
United States Tax Court US, Action: Estate and Gift Taxation
Legal and Court Case Update (1,972 words)
Judges & Lawyers, February 2000
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| 5 | 2/28/2000 | BVLaw |
Taxpayers transferred FLP interests in form and substance
The first guidance on some of the tax issues facing family limited partnerships (FLPs) has been issued by the Tax Court in this gift tax case . The case dealt with a number of relevant issu...
United States Tax Court
Court Case Digests (1,972 words)
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| 7 | 2/28/2000 | BVLaw |
A gift for taxpayers and FLPs?
The first guidance on some of the tax issues facing family limited partnerships (FLPs) has been issued by the Tax Court in this gift tax case . The case dealt with a number of relevant issues includi...
United States Tax Court
Court Case Digests (1,785 words)
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| 7 | 2/28/2000 | BVUpdate |
The first guidance on some of the tax issues facing family limited partnerships (FLPs) has been issued by the Tax Court in this gift tax case . The case dealt with a number of relevant issues includi...
United States Tax Court US, Action: Estate and Gift Taxation
Legal and Court Case Update (1,785 words)
Business Valuation Update, February 2000
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| 9 | 6/23/2000 | BVResearch |
1997 AICPA National Conference on Business Valuation -- Handling the Hot Issues of Family Limited Partnerships
OVERVIEW 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...
Butch Williams
Presentations
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| 10 | 3/26/2009 | BVResearch |
The 1997 IRS Valuation Training for Appeals Officers
The 1997 IRS Valuation Training for Appeals Officers provides valuation professionals with IRS approaches to business valuation methodologies and concepts. Some of the lessons in this 195 page document include Introduction to Valuation of Closely Held Bus...
Articles
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| 11 | 12/31/2008 | BVResearch |
An Introduction to the QMDM: An Income Approach to Determining Marketability Discounts
An Introduction to the QMDM: An Income Approach to Determining Marketability Discounts By Z. Christopher Mercer, ASA, CFA A presentation from University of San Diego School of Law Business Valuation Conference: Summit on Discount for Lack of Marketa...
Christopher Z Mercer
Presentations (51,500 words)
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| 12 | 4/6/2001 | BVResearch |
Family Limited Partnerships (Houren)
FAMILY LIMITED PARTNERSHIPS by Jay Houren I. INTRODUCTION The goal of creating a family limited partnership is to allow for ease of administration and centralization of control of vari...
Jay Houren
Articles (43,180 words)
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| 13 | 6/30/2000 | BVLaw |
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.
United States Tax Court US, Action: Estate and Gift Taxation
Full Text of Court Cases (1,460 words)
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| 14 | 12/31/2008 | BVResearch |
Valuing Assets For Estate and Gift Tax Purposes: It’s in the Eye of the Beholder
Valuing Assets For Estate and Gift Tax Purposes: It’s in the Eye of the Beholder By John W. Prokey, Esq. A presentation from University of San Diego School of Law Business Valuation Conference: Summit on Discount for Lack of Marketability September...
John W Prokey
Presentations (28,364 words)
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| 15 | 1/16/2009 | Free Downloads |
Free Content
The AICPA Consulting Services Executive Committee has written this standard to improve the consistency and quality of practice among AICPA members performing business valuations.
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| 16 | 12/8/2000 | BVLaw |
IRS Released Its Positions Regarding Limited Liability Companies
The Internal Revenue Service stated its positions regarding the recapture of the value of assets transferred to a closely held LLC for gift and estate tax purposes. It holds that the economic substance doctrine applies, IRC sec. 2703(a) is applicable, IRC...
Court Case Digests (584 words)
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| 16 | 12/8/2000 | BVUpdate |
The Internal Revenue Service stated its positions regarding the recapture of the value of assets transferred to a closely held LLC for gift and estate tax purposes. It holds that the economic substance doctrine applies, IRC sec. 2703(a) is applicable, IRC...
, Action: Estate and Gift Taxation
Legal and Court Case Update (584 words)
Business Valuation Update
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| 18 | 10/28/2000 | BVLaw |
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., L.P., entered into by the decedent and his two children, were ap...
United States Tax Court
Court Case Digests (579 words)
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| 18 | 10/28/2000 | BVUpdate |
The issue in this estate tax matter is whether the provisions of the Limited Partnership Agreement for Harper Financial Co., L.P., entered into by the decedent and his two children, were ap...
United States Tax Court US, Action: Estate and Gift Taxation
Legal and Court Case Update (579 words)
Business Valuation Update, October 2000
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| 18 | 9/28/2000 | BVUpdate |
The issue in this estate tax matter is whether the provisions of the Limited Partnership Agreement for Harper Financial Co., L.P., entered into by the decedent and his two...
United States Tax Court US, Action: Estate and Gift Taxation
Legal and Court Case Update (419 words)
Judges & Lawyers, September 2000
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