Transfers of interests in family entities under Chapter 14 : sections 2701, 2703 and 2704 /
" ... analyzes the historical and current federal estate and gift tax treatment of 'estate freezing' transactions. After reviewing the development of estate freezing techniques, the portfolio briefly discusses former [section] 2036(c), which was designed to bring back into a transfero...
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| Previous Title: | Mezzullo, Louis A., 1944- Transfers of interests in family entities under Chapter 14. |
|---|---|
| Main Author: | |
| Corporate Author: | |
| Format: | Book |
| Language: | English |
| Published: |
Arlington, VA :
Tax Management Inc.,
c2011-
|
| Series: | Tax management portfolios ;
835-4th |
| Subjects: | |
| Online Access: | http://taxandaccounting.bna.com/btac/display/link_res.adp?lt=email&fname=tm_835&split=1 |
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| LEADER | 00000cam a2200000Ia 4500 | ||
|---|---|---|---|
| 001 | 727060700 | ||
| 003 | OCoLC | ||
| 005 | 20110531025540.0 | ||
| 008 | 110525c20119999vau b 0 eng d | ||
| 020 | |a 9781558718470 | ||
| 020 | |a 1558718478 | ||
| 040 | |a BNA |c BNA |d VRL | ||
| 043 | |a n-us--- | ||
| 049 | |a VLAM | ||
| 050 | 4 | |a KF6289.A1 |b .T34 v.835 2011 | |
| 100 | 1 | |a Mezzullo, Louis A., |d 1944- | |
| 245 | 1 | 0 | |a Transfers of interests in family entities under Chapter 14 : |b sections 2701, 2703 and 2704 / |c by Louis A. Mezzullo |
| 260 | |a Arlington, VA : |b Tax Management Inc., |c c2011- | ||
| 300 | |a v. (loose-leaf) ; |c 28 cm | ||
| 310 | |a Updated irregularly | ||
| 490 | 1 | |a Tax management estates, gifts, and trusts portfolios ; |v 835-4th | |
| 500 | |a Kept up to date with revision pages | ||
| 500 | |a "This portfolio revises and supersedes 835-3rd T.M." | ||
| 504 | |a Includes bibliographical references | ||
| 505 | 0 | |a Detailed analysis. Introduction and history -- Section 2701: transfers of interests in corporations and partnerships -- Section 2703: buy-sell agreements and options -- Section 2704(a): lapsing voting and liquidation rights -- Section 2704(b): liquidation restrictions -- Statute of limitations, study, and effective dates -- Table of worksheets | |
| 520 | |a " ... analyzes the historical and current federal estate and gift tax treatment of 'estate freezing' transactions. After reviewing the development of estate freezing techniques, the portfolio briefly discusses former [section] 2036(c), which was designed to bring back into a transferor's estate property he or she had actually or constructively transferred in certain 'freeze' transactions. The portfolio then analyzes in detail [sections] 2701, 2703, and 2704, effective generally for transactions taking place after October 8, 1990." | ||
| 650 | 0 | |a Estate planning |z United States | |
| 710 | 2 | |a Tax Management Inc | |
| 776 | 0 | 8 | |i Online version: |a Mezzullo, Louis A., 1944- |t Transfers of interests in family entities under chapter 14. |d Arlington, VA : Tax Management, c[2005]- |w (OCoLC)60411759 |
| 780 | 0 | 0 | |a Mezzullo, Louis A., 1944- |t Transfers of interests in family entities under Chapter 14. |d [Washington, D.C.] : Tax Management Inc., c2005- |w (OCoLC)60812839 |
| 830 | 0 | |a Tax management portfolios ; |v 835-4th | |
| 856 | 4 | 1 | |u http://taxandaccounting.bna.com/btac/display/link_res.adp?lt=email&fname=tm_835&split=1 |
| 907 | |a .b2129115 | ||
| 998 | |a secnd | ||
| 999 | |c 97741 | ||
| 852 | |a Law Library |b Second Floor |h KF6289.A1 .T34 v.835 2011 |p 33940004083737 | ||