Section 2013 and Estate of Harrison: statutory quirk meets common disaster

Article Abstract:

The author analyzes a section of the Internal Revenue Code that permits a decedent's estate to obtain an estate tax credit for estate tax paid by another estate with respect to the transfer of property to the decedent. A related case is discussed.

Analysis, Estate planning, Transfer taxes, Decedents' estates, Tax credits

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Family limited partnerships: the open issues

Article Abstract:

The author discusses issues regarding the tax status of family limited partnerships under IRC section 2036.

Taxation, Limited partnership, Limited partnerships, Family-owned business enterprises, Family-owned businesses

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The burden of proving fair market value

Article Abstract:

The author discusses three decisions of the US 9th Circuit Court of Appeals addressing the question of who bears the burden of proof in federal estate and gift tax valuation controversies.

Burden of proof, Estate tax, Estate taxes, Valuation, Gift tax

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