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http://ssrn.com/abstract=1271884
 
 

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Holman: The FLP's New Clothes


Wendy C. Gerzog


University of Baltimore - School of Law

September 22, 2008

Tax Notes, Vol. 120, No. 12, 2008

Abstract:     
The article discusses Holman, a recent Tax Court decision involving the valuation of gifts of FLP interests.

Number of Pages in PDF File: 6

Keywords: Holman, FLP, family limited partnerships, valuation, indirect gift, section 2703, Shepherd, Senda, Amlie

JEL Classification: H20, H29, K34

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Date posted: September 22, 2008  

Suggested Citation

Gerzog, Wendy C., Holman: The FLP's New Clothes (September 22, 2008). Tax Notes, Vol. 120, No. 12, 2008. Available at SSRN: http://ssrn.com/abstract=1271884

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)
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