Chapter 14 of the Internal Revenue Code consists of four Code Sections (Sections 2701 – 2704) designed to close valuation loopholes. Prior to Congress’s enactment of Chapter 14 in 1990, estate planners had a host of tools...more
8/31/2016
/ Business Entities ,
Estate Planning ,
Estate Tax ,
Family Businesses ,
Gift Tax ,
IRC Section 2704 ,
IRS ,
Liquidation ,
Proposed Regulation ,
Stocks ,
Transfer of Assets ,
Transfer Taxes ,
Valuation ,
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