estate tax valuation discounts

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Phillips Hitchner: Article by James R. Hitchner
Business Valuation, Litigation Services, Forensic Accounting, CPA, and Expert Witness Testimony. ... how traditional valuation discounts can be applied to the ownership interest for estate and gift tax purposes. ... valuation of real estate for estate and gift tax purposes is a ...
http://www.phillips-hitchner.com/articles/jrh_valuing_indirectly.html

Valuation Discounts
Valuation Discounts. Click here to download the pdf of this document. T. C. Memo. 2001-263. UNITED STATES TAX COURT. ESTATE OF ELMA MIDDLETON DAILEY, DECEASED, DONOR, K. ROBERT DAILEY, II, EXECUTOR, Petitioner v. ... estate tax purposes, respectively. They disagree, however, about the size of the minority and marketability discounts ...
http://www.riddleandbrazil.com/articles/valuationdiscounts.html

Estate Tax Valuation Discounts
How to reduce the size of your estate with family limited partnerships and other valuation discounts. ... Endorsements. US Tax Services. International Tax Services ...
http://www.offshorepress.com/vkjcpa/valuediscount.htm

IMPACT OF VALUATION DISCOUNTS ON ESTATE AND INCOME TAX BASIS
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ROBINSON AND EDWARD J. RAPPAPORT, ATTORNEYS In valuing closely held business interests, estate planners commonly take advantage of discounts to reduce estate and gift taxes. Although minimizing transfer tax is an essential part of ... held assets for both estate tax and income tax purposes. DEBRA A ...
www.burr.com/pdf/Rappaport97.pdf
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ValuationResources.Com - Estate and Gift Tax Publications
The "Estate and Gift Tax Valuation Publications" section lists publications which focus on valuations for estate and gift tax purposes and related topics. ... Section 6, Discounts and Premiums, lists the discounts and premiums ...
http://www.burr.com/pdf/Rappaport97.pdf

OBTAINING VALUATION DISCOUNTS USING OKLAHOMA LIMITED LIABILITY COMPANIES AND LIMITED PARTNERSHIPS
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LORMAN EDUCATION SERVICESFebruary 7, 2003OBTAINING VALUATION DISCOUNTS USINGOKLAHOMA LIMITED LIABILITY COMPANIES AND LIMITED PARTNERSHIPSRichard B. KellsHartzog Conger Cason & Neville1600 Bank of Oklahoma Plaza201 Robert S. ... estate666,667Oklahoma Estate tax$ 68,533Note. To the extent valuation discounts are taken, a ...
www.hartzoglaw.com/pubs/ValuationDiscounts.pdf
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Willamette Management Associates: Insights Quarterly, Lack of Planning Causes Disallowance of Valuation Discounts in Rea
Lack of Planning Causes Disallowance of Valuation Discounts in Realty-Related Estate Tax Case. Insights is published on a quarterly basis, with periodic special interest issues, and is distributed... However, the Tax Court concluded that valuation discounts for a joint tenancy interest ...
http://www.hartzoglaw.com/pubs/ValuationDiscounts.pdf

Valuation Services, Inc. - Recent Tax Court Cases
... This case involved the estate tax value of general and limited partnership interests in two ... other owned real estate. The taxpayer claimed healthy valuation discounts of 50% and ...
http://www.valuationservice.com/html/tax_cases1.html

Valuation Professionals: California, Expert, Business Valuation, Estate & Gift Tax, Mergers and Acquisitions
... in Gift and Estate Tax Valuation" ... Estate Planning and Valuation" December 1999 - Oklahoma Society of CPAs - "Valuations Discounts: The IRS and Tax Court ...
http://www.valuationexpert.com/aboutvp.html

Tax Court Allows Valuation Discounts for Stock of Corporation Owning Marketable Securities, Estate of Artemus D. Davis
FMV Opinions, Inc. is dedicated to providing companies, business owners and their financial advisors with the highest quality business valuation and financial opinion services available. ... Reprinted from: Estate Planning & California Probate Reporter, August ...
http://www.fmv.com/Article_ArtemusDavis.asp

Valuation Services, Inc. - Recent Tax Court Cases
Gift and Estate Tax Developments in Recent Tax Court Cases ... several years arguing over the appropriateness of valuation discounts in determining the fair market value of ... that can affect valuation discounts in the gift and estate tax setting ...
http://www.valuationservice.com/html/tax_cases.html

myCFO : The Great Estate Sale
The Great Estate Sale. myCFO. Snap up (minority) discounts before it's too late ... and minimize estate taxes. Tax policy makers have contended for years that valuation discounts for assets ... observers expect valuation discounts and other estate planning techniques ...
http://www.mycfo.com/our_perspectives/opr_great_est_sale.html

Family Limited Partnerships
... is a great deal of overlap in the estate planning issues associated with the two types of ... can qualify for certain estate tax valuation discounts, especially those associated with ...
http://www.amaralassociates.com/familylimited.htm

ValuationResources.Com - Business Valuation Resources
Business valuation resources including publications, industry resources, mergers and acquisitions data, legal and tax resources, and more. ... A Newsletter, Business Valuation Resources, LLC ... Valuation. Transaction Data. Professional Practice Valuation. Valuation Discounts and Premiums. Estate & Gift Tax Valuation ...
http://www.valuationresources.com/

Valuation Discounts:An Estate Planning Strategy for Family Limited Partnerships and LLCs
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... estate and gift tax planning programs.These two estate-planning tools involve valuation discounts to establish ... on page 2 Valuation Discounts:An Estate Planning Strategy ...
www.windes.com/solutions/pdfs/1stQtr00.pdf
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Much has been written on the availability of valuation discounts with respect to closely held busi- ness entities and fr
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... One recent Tax Court case regarding the estate tax valuation of a note is Estate of ... Regulations will likely be to deny any estate tax valuation discounts on a note ...
www.buschfirm.com/pdf/Planning%20Opportunities%20-%20SAH%20Article.pdf
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Banister Financial Business Valuation Services Offered
Banister Financial, Inc. Business Valuation Specialists. Banister Financial specializes solely in the valuation of closely-held companies, professional practices, and partnership interests. ... estate tax related business valuation needs ... limited liability company valuation needs, including entities holding real estate, marketable securities or ...
http://www.windes.com/solutions/pdfs/1stQtr00.pdf

Valuation Discounts- the key to your planning and strategy
valuation discounts are often the most contested part of valuation litigation, provided by Business Valuation LLC, your full service business valuation firm. Providing expert witness services for ... percent gift- and estate tax rate). Tax liability before valuation discounts = 0,000 * 55 ...
http://www.valuellc.com/valuation_discounts.htm

Maryland Estate Planning | Valuation Discounting
Fred Franke, Jr. is a Maryland estate planning lawyer focusing on wills, trusts and estate planning issues. ... The proposal would eliminate valuation discounts except as they apply to active businesses ... 2512 of the Code. For estate and gift tax valuation purposes, the service will follow ...
http://www.fredfranke.com/valuation_discounting.htm

Family Limited Partnership Overcomes Several IRS Transfer Tax Challenges in Tax Court:
... restrictions in buy-sell agreements for estate tax valuation purposes did not apply to the ... achieve substantial gift and estate tax valuation discounts without complete loss of ...
http://www.vlwcpa.com/id45.htm

Taxation of Trust Income Distributions
A non-technical explanation of the taxation of distributions to a trust beneficiary. ... Estate Tax Valuation Discounts. The PositiveLights.org Web Site ... Thus, the use of valuation discounts for estate tax savings require the help of professionals who are current with ...
http://www.positivelights.org/valuediscount.htm

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