In general, IRC Section 2704(a) provides that the lapse of certain voting or liquidation rights in a family owned business results in a taxable transfer by the holder of the lapsing right. IRC Section ...
Most valuation experts use data from the syndicated limited partnership (SLP) market to determine applicable valuations for family limited partnerships (FLPs) that hold real estate. However, in the ...
An overview of the US federal income tax rules that apply to partnership divisions, including guidance on determining whether a transaction is treated as a partnership division, the tax form of a ...
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