Abstract

http://ssrn.com/abstract=2296791
 


 



Koons: Interest Deduction and FLP Valuation Practice Pointers


Wendy C. Gerzog


University of Baltimore - School of Law

July 22, 2013

Tax Notes, Vol. 140, No. 4, 2013

Abstract:     
The Tax Court's Koons decision explains the rules for allowing an estate to deduct interest payments, and it details how the court arrived at a determination of the value of a family limited liability company interest.

Number of Pages in PDF File: 5

Keywords: FLP Valuation, Administrative Estate Tax Expense, Interest Deduction, Estate Tax, Family Limited Partnership, Koons

JEL Classification: K34, H20, H24, H29

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Date posted: July 22, 2013  

Suggested Citation

Gerzog, Wendy C., Koons: Interest Deduction and FLP Valuation Practice Pointers (July 22, 2013). Tax Notes, Vol. 140, No. 4, 2013. Available at SSRN: http://ssrn.com/abstract=2296791

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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