Footnotes (48)



Erickson: A Primer on FLPS

Wendy C. Gerzog

University of Baltimore - School of Law

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

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

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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: https://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)
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