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Unwinding the family limited partnership income tax impact of scratching the pre-seven-year itch? by Paul Carman

Material type: Article

ArticlePublisher: 2002Subject(s): RENTA

In: Journal of taxation vol. 96, nº 3, March 2002, p. 163- 179

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		IEF	OP 1695/2002/96/3-2 (Browse shelf)	Available		OP 1695/2002/96/3-2

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Previous	OP 1695/2001/95/6-1 When are payments from an employer to an employee not "wages" subject toemployment taxes?	OP 1695/2001/95/6-2 Federal and state tax consequences of synthetic leasing - multiple benefits, minimal risks	OP 1695/2002/96/3-1 Is there a new definition of "control"? IRS and the Courts Consider a practical test	OP 1695/2002/96/3-2 Unwinding the family limited partnership	OP 1695/2002/97/3-1 Income tax effects of termination of grantor trust status by reason of the grantor's death	OP 1695/2002/97/3-2 Tax treament of corporate sponsorship payments to exempt organizations	OP 1695/2002/97/5-1 New guidance and legislation should spur taxpayers to rethink split - dollar arrangements	Next

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