Gross: FLP Sequence and its Consequence

3 Pages Posted: 2 Dec 2008

See all articles by Wendy C. Gerzog

Wendy C. Gerzog

University of Baltimore - School of Law

Date Written: December 2, 2008

Abstract

The author analyzes the recent Gross case in which the taxpayer made gifts of stock to her children through an FLP.

Keywords: FLP, family limited partnership, gift tax, indirect gift, Gross, Holman, Jones, Shepherd, step transaction doctrine, economic risk

JEL Classification: H20, H29

Suggested Citation

Gerzog, Wendy C., Gross: FLP Sequence and its Consequence (December 2, 2008). Tax Notes, Vol. 121, No. 9, 2008. Available at SSRN: https://ssrn.com/abstract=1310142

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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