5 Pages Posted: 22 Jul 2013
Date Written: July 22, 2013
The Tax Court's Koons decision explains the rules for allowing an estate to deduct interest payments, and it details how the court arrived at a determination of the value of a family limited liability company interest.
Keywords: FLP Valuation, Administrative Estate Tax Expense, Interest Deduction, Estate Tax, Family Limited Partnership, Koons
JEL Classification: K34, H20, H24, H29
Suggested Citation: Suggested Citation
Gerzog, Wendy C., Koons: Interest Deduction and FLP Valuation Practice Pointers (July 22, 2013). Tax Notes, Vol. 140, No. 4, 2013. Available at SSRN: https://ssrn.com/abstract=2296791