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ESTATES, TRUSTS, & GIFTS - IRS finally wins a FLP case on appeal where the taxpayer failed to establish business purpose

Mezzullo, Louis A. - In: The journal of taxation : a national journal of current … (2004), pp. 217-221

Persistent link: https://www.econbiz.de/10007785536

ESTATES, TRUSTS, & GIFTS - Fifth Circuit's remand in Kimbell does not provide carte blanche for all FLPs

Mezzullo, Louis A. - In: The journal of taxation : a national journal of current … (2004), pp. 41-48

Persistent link: https://www.econbiz.de/10007787865

ESTATES, TRUSTS, & GIFTS - Is Strangi a strange result or a blueprint for future IRS successes against FLPs?

Mezzullo, Louis A. - In: The journal of taxation : a national journal of current … (2003), pp. 45-52

Persistent link: https://www.econbiz.de/10006254435

COMPENSATION & BENEFITS - Final minimum distribution Regs. -- Some estate planning issues remain but results are useful

Mezzullo, Louis A. - In: The journal of taxation : a national journal of current … (2002), pp. 102-110

Persistent link: https://www.econbiz.de/10006264017

ESTATES, TRUSTS, & GIFTS - Estate planning for family-owned businesses -- Lots of changes in the '98 Act

Mezzullo, Louis A. - In: The journal of taxation : a national journal of current … (1998), pp. 214-219

Persistent link: https://www.econbiz.de/10007349914

Intricacies of the TRA '97 family-owned business exclusion -- Will intensive planning pay off?

Mezzullo, Louis A. - In: The journal of taxation : a national journal of current … 88 (1998) 1, pp. 14-19

Persistent link: https://www.econbiz.de/10007361697

Successful Defense to an IRS Section 2036(A) Attack

Mezzullo, Louis A. - 2004

Ever since Rev. Rul. 93-12, 1993-1 CB 202, opened the floodgate for family limited partnerships (FLPs) and family limited liability companies (FLLCs), the IRS has tried to rein in what it believed to be abusive use of these entities to reduce temporarily the value of assets for transfer tax...

Persistent link: https://www.econbiz.de/10014071235