Koons: Interest Deduction and FLP Valuation Practice Pointers

5 Pages Posted: 22 Jul 2013  

Wendy C. Gerzog

University of Baltimore - School of Law

Date Written: July 22, 2013

Abstract

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

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

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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