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Taxation & Estate Planning

: TaxProf Blog

Bogdanski: Pierre and Gifts of Interests in Single-Member LLCs

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John A. Bogdanski (Lewis & Clark) has published Much Ado About (a Tax) Nothing: Pierre v. Commissioner, 36 Est. Plan. 38 (Dec. 2009): A divided Tax Court has held that gifts of interests in a single-member LLC are eligible for entity-related valuation discounts, such as minority and lack-of-marketability discounts, under...

Full post as published by TaxProf Blog on December 23, 2009 (boomark / email).

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