Browse Family-owned businesses topic

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Articles 1-41 out of 41 article(s) Title Author Type Date Words 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 All in the family? Mannino, Laura Lee May 1, 2008 350 AICPA requests guidance on use of PTCs. Laffie, Lesli S. Jun 1, 2006 319 Divorce issues and business succession planning. Capassakis, Evelyn M. Dec 1, 2004 4637 Valid transfers excluded from gross estate. Pulliam, Darlene Oct 1, 2004 814 Significant recent developments in estate planning. Whitlock, Brian T. Sep 1, 2004 3677 FLP transfers were bona fide. O'Driscoll, David Jul 1, 2004 1378 FLP administration issues. Satchit, Vinu Jun 1, 2004 2667 Discounting FLP interests. Schlueter, Joseph F. Feb 1, 2004 1143 Practically IRS proof: preserving the tax benefits of family limited partnerships. (Planning). Schiller, Keith Jul 1, 2003 2374 Three tax traps in a family-owned business. (Blue Chip Strategies). Olearcek, Patrick F. Jul 1, 2003 347 Creating a FLP to place a barrier between business and personal assets. Ellentuck, Albert B. Jun 1, 2003 1643 IRS's current position on FLPs. Packard, Pamela May 1, 2003 353 A FLP tax-saving strategy. Ochsenschlager, Thomas P. Feb 1, 2003 775 FLP audit triggers: Family limited partnerships raise red flags at IRS. Handy, Nelson Brief Article May 1, 2002 860 Buy-Sell Agreements. Vinso, Joseph D. Brief Article Oct 1, 2001 871 Combining a GRAT with an FLP to increase transfer tax leverage on gifts of family assets. Ellentuck, Albert B. Oct 1, 2001 1226 It's all in the family. Jul 1, 2001 273 Validly formed FLP was recognized for estate tax purposes. Fiore, Nicholas J. Jan 1, 2001 858 Using a gift program to shift control to family members. Ellentuck, Albert B. Sep 1, 2000 1475 EStoreManager.com Puts Small Firms on the Web. Zion, Lee Brief Article Aug 21, 2000 806 FLPs and valuation discounts. Lindbloom, John W. Oct 1, 1999 592 Sale of development easement. Barton, Peter C. May 1, 1999 816 Preferential aspects of FLPs. Wallgren, Don Apr 1, 1999 410 Beware of FLP traps. Hollingsworth, Danny P. Apr 1, 1999 4664 IRS takes aim at family partnerships. Schnee, Edward J. Apr 1, 1999 409 Refuting IRS challenges to the use of FLPs. Strobel, George L., II Jan 1, 1999 7715 Small business tax solutions. Crowell, Steven J. Jan 1, 1998 1032 Making the Sec. 754 election decision for a family partnership after TRA '97. Keene, David Jan 1, 1998 5400 Estate and gift tax legislation - oh what a relief it is? Nager, Ross W. Nov 1, 1997 1694 The new family-owned business exclusion. Fiore, Nicholas Nov 1, 1997 728 IRS assaults on FLPs. Wright, Jeffrey M. Nov 1, 1997 480 When is a family limited partnership an appropriate tax savings vehicle? Washelesky, Frank L. Oct 1, 1997 1041 Father's gift of stock occurred earlier than he thought. Albanese, Maria Luzarraga Brief Article Jul 1, 1997 421 Rental activity as a closely held business. Hudson, Boyd D. Jan 1, 1997 575 Family limited partnerships and charitable deductions. Dickerson, Thomas J. May 1, 1996 1070 Determining if taxpayers are related parties. Ellentuck, Albert B. May 1, 1996 1159 Small business tax solutions. Matthews, Gregory Mar 1, 1995 787 Family limited partnerships. Fiore, Nicholas Oct 1, 1994 664 Important gift tax return requirements under secs. 2701 and 2702. Karczewski, Joseph P. Nov 1, 1993 988 Family affairs. Fiore, Nicholas J. Jan 1, 1993 655