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Taxation & Estate Planning

: TaxProf Blog

Cunningham: The FLP, the Transfer Taxes, and the Income Tax

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Laura Cunningham (Cardozo) has posted The FLP, the Transfer Taxes, and the Income Tax, 127 Tax Notes ___ (May 2010), on SSRN. Here is the abstract: Despite repeated calls for reform, Congress has declined to act to curb transfer tax avoidance through the use of family limited partnerships (?FLP?s"). Use...

Full post as published by TaxProf Blog on April 21, 2010 (boomark / email).

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