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Tax

May 4, 2005

Court Refines Formula For Family Limited Partnerships

Focus Column - Tax Law - By Bruce Givner - The U.S. Tax Court's recent decisions in Estate of Wayne Bongard , 124 TC No. 8 (2005), and Estate of Virginia Bigelow , TC Memo 2005-65 (2005), help taxpayers and their advisers form, fund and operate family limited partnerships - a powerful estate tax planning tool - with a great deal of certainty.

        
        Focus Column
        
        Tax Law
        
        By Bruce Givner
   &nb...

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