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University of Baltimore Law

2013

Estates and Trusts

Administrative Estate Tax Expense

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Koons: Interest Deduction And Flp Valuation Practice Pointers, Wendy G. Gerzog Jul 2013

Koons: Interest Deduction And Flp Valuation Practice Pointers, Wendy G. Gerzog

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The Tax Court's Koons decision explains the rules for allowing an estate to deduct interest payments, and it details how the court arrived at a determination of the value of a family limited liability company interest.

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