4 Pages Posted: 2 Dec 2009
Date Written: November 30, 2009
This article discusses Linton, a district court decision about a family limited liability company, indirect gifts, and the step transaction doctrine.
Keywords: Family LLC, indirect gift, nonmarketability discount, step transaction doctrine, Linton
JEL Classification: H20, H29, K34
Suggested Citation: Suggested Citation
Gerzog, Wendy C., Linton Family LLC and the Step Transaction Doctrine (November 30, 2009). Tax Notes, Vol. 125, No. 9, 2009. Available at SSRN: https://ssrn.com/abstract=1515978