6 Pages Posted: 22 Sep 2008
Date Written: September 22, 2008
The article discusses Holman, a recent Tax Court decision involving the valuation of gifts of FLP interests.
Keywords: Holman, FLP, family limited partnerships, valuation, indirect gift, section 2703, Shepherd, Senda, Amlie
JEL Classification: H20, H29, K34
Suggested Citation: Suggested Citation
Gerzog, Wendy C., Holman: The FLP's New Clothes (September 22, 2008). Tax Notes, Vol. 120, No. 12, 2008. Available at SSRN: https://ssrn.com/abstract=1271884