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For What It’s Worth: Valuation in the Courts – Recent FLP case illustrates IRS attack strategies
Newsletter: Expert / Valuation & Litigation Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 578
Abstract: For attorneys, an in-depth understanding of recent case law regarding family limited partnerships (FLPs) is a prerequisite to helping clients with these estate planning vehicles. One recent case, Holman v. Commissioner, shows a few strategies the IRS may use to challenge an FLP.