Document Type
Article
Publication Date
2-15-2010
Abstract
This article discusses the recent Tax Court decision in Pierre and the effect for gift tax purposes of an entity’s classification made under the check-the-box regulations. The court was split on what those regulations mean when they state that an entity is to be disregarded ‘‘for federal tax purposes.’’
Recommended Citation
Check-the-Box Regs and Gift Tax Discounts, 126 Tax Notes 871 (February 15, 2010)
Included in
Estates and Trusts Commons, Family Law Commons, Taxation-Federal Commons, Taxation-Federal Estate and Gift Commons, Tax Law Commons