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Taxes: The Tax Magazine 2001 Steven A. Horowitz - Abstracts

Taxes: The Tax Magazine 2001 Steven A. Horowitz
TitleSubjectAuthors
Despite Judge Laro's guidance in Booth and Neonatology, recent letter ruling shows IRS still has problems understanding "419 plans".BusinessSteven A. Horowitz
FLPs and valuation: observation of formality and substantiality are paramount.(family limited partnerships)BusinessSteven A. Horowitz
Is estate planning really dead after estate tax repeal?BusinessSteven A. Horowitz
Tax Court invalidates famed example 5 of code sec. 2702 regulations: the way is now clear!(IRC section 2702 regarding grantor retained annuity trusts)BusinessSteven A. Horowitz
The great estate tax repeal debate: Frederick's of Hollywood as the "poster-child" for repeal.BusinessSteven A. Horowitz
Valuation conundrum still resonates with open issues despite some recent taxpayer victories.(family limited partnerships or family limited liability companies tax valuation)BusinessSteven A. Horowitz
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