Document Type
Article
Publication Date
7-22-2013
Abstract
The Tax Court's Koons decision explains the rules for allowing an estate to deduct interest payments, and it details how the court arrived at a determination of the value of a family limited liability company interest.
Recommended Citation
Koons: Interest Deduction and FLP Valuation Practice Pointers, 140 Tax Notes 375 (July 22, 2013)
Included in
Estates and Trusts Commons, Family Law Commons, Taxation-Federal Commons, Taxation-Federal Estate and Gift Commons, Tax Law Commons