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
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, H29Accepted Paper Series
Date posted: July 22, 2013
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