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Taxation & Estate Planning

: TaxProf Blog

§ 2703, Valuation Discounts in FLPs & Holman

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Alden Koste (J.D. 2010, Catholic) has published The IRS Fished Its Wish: The Ability of Section 2703 to Minimize Valuation Discounts Afforded to Family Limited Partnership Interests in Holman v. Commissioner, 59 Cath. U. L. Rev. 289 (2009). Here is part of the Introduction: Family limited partnerships (FLPs) have become...

Full post as published by TaxProf Blog on April 04, 2010 (boomark / email).

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