Browse Family limited partnerships topic

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Articles 1-18 out of 18 article(s) Title Author Type Date Words IRS continues to challenge family limited partnerships. Schafer, Frances W.; Ransome, Justin P. Dec 1, 2009 1759 Tennessee Modifies The FONCE Exception To The Franchise And Excise Taxes And The Filing Requirements For Many Other Exemptions. Hayes, Paul Jun 23, 2009 1220 On discounted partnership interests and adequate consideration. Hellwig, Brant J. Jan 1, 2009 38642 FLPs revisited. Jennings, Bob Sep 1, 2008 619 FLPs that flop: in several recent cases, the IRS successfully challenged attempts to exclude from taxable estates assets transferred to family limited partnerships (FLPs, or "flips") in which a decedent had retained the right to enjoy the property or income from it. Jennings, Bob Apr 1, 2008 695 Family limited partnerships: the year in review. Pratt, David; Goldberger, Scott L. Mar 1, 2008 4206 Special issues related to distributions of partnership interests by estates and trusts. Bottiglieri, Tom Feb 1, 2008 1043 Family limited partnerships: are they still alive and kicking? Pratt, David; Kiziah, Trent S.; Pokorny, John F. Jan 1, 2007 4738 Asset protection proofing your limited partnership or LLC for the bankruptcy of a partner or member. Wells, Thomas O.; Guso, Jordi Jan 1, 2007 3254 Family limited partnership transfers were indirect gifts of stock. Burnett, Sharon Oct 1, 2006 673 Tax court determines valuation discounts. O'Driscoll, David Jan 1, 2006 834 Est. of Strangi finally settled. Mares, Michael E. Nov 1, 2005 1040 Family limited partnerships: to qualify or not to qualify for the bona fide sale for full and adequate consideration exception under section 2036. Pratt, David; Zakin, Jennifer E. Nov 1, 2005 5699 Bongard: tax court incorrectly expands Sec. 2036(a)'s application. Satchit, Vinu Aug 1, 2005 3157 FLPs and the indirect gift trap. Satchit, Vinu May 1, 2005 1322 Family Limited Partnerships, an estate planning technique. Wieder, Marc Mar 2, 2005 639 Lessons of Thompson and Kimbell. Howell, R. Milton, III Dec 1, 2004 827 FLP planning after Strangi, Kimbell and Thompson. Raasch, Barbara J. Dec 1, 2004 3727