Tax News & Views - August 28, 2009Vol. 10, No. 41 |
Publish date:
Author
Tax Policy Group, Deloitte Tax LLP
- Check-the-box regs don’t trump state law in gift tax valuation for transfer of interests in LLC – The Tax Court held that in valuing an individual’s transfers of interests in an LLC for gift tax purposes, the transfers are to be valued as transfers of interests in the LLC, not as transfers of the underlying assets.
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Tax News & Views - August 28, 2009
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