Abstract

http://ssrn.com/abstract=1001901
 
 

Footnotes (48)



 


 



Erickson: A Primer on FLPS


Wendy C. Gerzog


University of Baltimore - School of Law


Tax Notes, Vol. 116, No. 3, 2007

Abstract:     
The Tax Court teaches the "do's and don'ts" of FLPs through its step-by-step explanation of section 2036 and its application of that statute to the facts of Erickson, a recent decision.

Number of Pages in PDF File: 4

Keywords: family limited partnership, FLP, estate planning, estate tax, section 2036, Erickson, valuation, discount, bona fide sales

Accepted Paper Series


Download This Paper

Date posted: July 21, 2007  

Suggested Citation

Gerzog, Wendy C., Erickson: A Primer on FLPS. Tax Notes, Vol. 116, No. 3, 2007. Available at SSRN: http://ssrn.com/abstract=1001901

Contact Information

Wendy C. Gerzog (Contact Author)
University of Baltimore - School of Law ( email )
1420 N. Charles Street
Baltimore, MD 21218
United States
410-837-4522 (Phone)
Feedback to SSRN


Paper statistics
Abstract Views: 1,738
Downloads: 573
Download Rank: 24,966
Footnotes:  48

© 2014 Social Science Electronic Publishing, Inc. All Rights Reserved.  FAQ   Terms of Use   Privacy Policy   Copyright   Contact Us
This page was processed by apollo7 in 0.281 seconds