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http://ssrn.com/abstract=1553727
 
 

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Check-the-Box Regs and Gift Tax Discounts


Wendy C. Gerzog


University of Baltimore - School of Law

February 16, 2010

Tax Notes, Vol. 126, No. 7, 2010

Abstract:     
This article discusses the recent Tax Court decision in Pierre and the effect for gift tax purposes of an entity’s classification made under the check-the-box regulations. The court was split on what those regulations mean when they state that an entity is to be disregarded ‘‘for federal tax purposes.’’

Number of Pages in PDF File: 5

Keywords: FLP, family limited partnership, Pierre, check-the-box, lack of marketability discount, minority discount, gift tax

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Date posted: February 17, 2010 ; Last revised: February 26, 2010

Suggested Citation

Gerzog, Wendy C., Check-the-Box Regs and Gift Tax Discounts (February 16, 2010). Tax Notes, Vol. 126, No. 7, 2010. Available at SSRN: http://ssrn.com/abstract=1553727

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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