The Price of an FLP Annual Exclusion
3 Pages Posted: 9 Sep 2010
Date Written: September 7, 2010
In Price, the Tax Court explored once again whether gifts of interests in a family limited partnership qualify for the annual exclusion.
Keywords: gifts, gift tax, annual exclusion, family limited partnership, FLP, Price, Hackl
JEL Classification: H20, H24, H29, K34
Suggested Citation: Suggested Citation