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dc.creatorPerez, Kelly M.
dc.date.accessioned2022-06-20T17:32:12Z
dc.date.available2022-06-20T17:32:12Z
dc.date.issued2021
dc.identifier.citation13 Est. Plan. & Cmty. Prop. L. J. 417en_US
dc.identifier.urihttps://hdl.handle.net/2346/89676
dc.description.abstractThis article examines Estate of Jones v. Commissioner, provides a brief historical context of the opinions that consider tax-affecting in prior Tax Court and Federal Circuit Court opinions, reviews current trends in determining FMV for transfer tax purposes, and offers several key observations, specifically in light of the current economic climate with COVID-19. As this article will discuss, valuation professionals may want to “keep up with the Joneses” by carefully reviewing whether it makes sense to provide similar supporting evidence, as provided in Jones, when appraising a closely-held business with similar characteristics for transfer tax purposes.en_US
dc.language.isoengen_US
dc.publisherEstate Planning and Community Property Law Journalen_US
dc.subjectEstate planningen_US
dc.subjectClosely-held businessen_US
dc.subjectTransfer taxen_US
dc.subjectJones v. Commissioneren_US
dc.subjectIRS valuation challengeen_US
dc.subjectTax courten_US
dc.subjectValuationen_US
dc.subjectKress v. United Statesen_US
dc.subjectCecil v. Commissioneren_US
dc.subjectGross v. Commissioneren_US
dc.subjectTax Cuts and Jobs Act of 2017en_US
dc.titleKeeping Up with the Joneses: A Fresh Perspective on Tax-Affectingen_US
dc.typeArticleen_US


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