The Price of an FLP Annual Exclusion

3 Pages Posted: 9 Sep 2010

See all articles by Wendy C. Gerzog

Wendy C. Gerzog

University of Baltimore - School of Law

Date Written: September 7, 2010

Abstract

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

Gerzog, Wendy C., The Price of an FLP Annual Exclusion (September 7, 2010). Tax Notes, Vol. 128, No. 10, 2010. Available at SSRN: https://ssrn.com/abstract=1673130

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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