A reassessment of family limited partnerships avoiding " recycling of value " under Section 2036 Suellen M. Wolfe
By: Wolfe, Suellen M
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Material type: 
ArticlePublisher: 2005Subject(s): SOCIEDADES COLECTIVAS | EMPRESAS FAMILIARES | SOCIEDADES EN COMANDITA | SOCIEDADES DE RESPONSABILIDAD LIMITADA | RENTA | IMPUESTOS | ESTADOS UNIDOS | LEGISLACION | COMENTARIOS
In:
Journal of Taxation of Investments v. 22, n. 3, Spring 2005, p. 212-262
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| IEF | OP 235/2005/22/3-2 (Browse shelf) | Available | OP 235/2005/22/3-2 |
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| OP 235/2005/22/2-1 No longer solely a tax issue | OP 235/2005/22/2-2 Conservation easements and estate taxes | OP 235/2005/22/3-1 The American Jobs Creation Act's impact on individual investors | OP 235/2005/22/3-2 A reassessment of family limited partnerships | OP 235/2005/22/3-3 IRS issues proposed rules modifying 40 years of Code Section 403(b) Guidance | OP 235/2005/22/4-1 Final Section 643 regulations revise definition of " income " and determine its impact on taxation of trusts and estates | OP 235/2005/22/4-2 Income averaging |
Resumen. Conclusión.
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