FLP fix must be part of transfer tax reform by Laura E. Cunningham
By: Cunningham, Laura
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Material type: 
ArticlePublisher: 2006Subject(s): SOCIEDADES DE RESPONSABILIDAD LIMITADA | EMPRESAS FAMILIARES | SOCIEDADES COLECTIVAS | MOVIMIENTO DE CAPITALES | IMPUESTOS | LEGISLACION | ESTADOS UNIDOS | COMENTARIOS
In:
Tax notes v. 112, n. 11, September 11, 2006, p. 937-942
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| IEF | OP 1820/2006/112/11 (Browse shelf) | Available | OP 1820/2006/112/11 |
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| OP 1820/2006/111/9-2 The effect of a " DRO " on a partner's at - risk amount and share of liabilities | OP 1820/2006/112/1 Tax base modifications | OP 1820/2006/112/10 " Substantial business activity " under the anti - inversion regs | OP 1820/2006/112/11 FLP fix must be part of transfer tax reform | OP 1820/2006/112/12 Supreme Court should clarify its deference standard | OP 1820/2006/112/13-1 Selective waiver and the tax practitioner privilege | OP 1820/2006/112/13-2 IRS says U.K. tax not compulsory but taxpayers need not agree |
Resumen. Conclusión.
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