Proposed IRC Section 2704 : A BVR Special Report: Potential Impacts on Estate and Gift Valuations.

Format:

Book

Author/Creator:

Staff, BVR.

Language:

English

Subjects (All):

Valuation.

Internal revenue.

Physical Description:

1 online resource (123 pages)

Other Title:

Proposed IRC Section 2704

Place of Publication:

Portland : Business Valuation Resources, LLC, 2016.

Summary:

This special report by Business Valuation Resources (BVR) delves into the implications of the proposed Internal Revenue Code Section 2704 regulations, which aim to limit valuation discounts for family-owned entities in estate and gift tax contexts. The report discusses the potential impact on family businesses, highlighting concerns about increased tax burdens that could force sales or debt acquisition. It includes expert commentary on the IRS's controversial proposals and their alignment with existing valuation theories and tax laws. The report is intended for professionals in valuation, legal, and financial sectors, offering insights into ongoing discussions and legislative efforts to challenge these regulations. Generated by AI.

Contents:

Proposed IRC Section 2704: Potential Impacts on Estate and Gift Valuations

Introduction

1. The IRS’ Proposed Section 2704 Regulations: The Impact on and the Future of Estate and Gift Valuation

Audience Q&A

Presentation Materials

2. Experts Size Up Controversial IRS Estate Valuation Regs

3. Proposed Sec. 2704 Regs Fly in the Face of BV Theory and Tax Law

4. Groundswell Builds as IRC Sec. 2704 Regs Sink In

5. Valuation Implications of the Proposed Changes to Section 2704

6. Proposed Regulations Related to Section 2704 and the Case for Applying FLP Valuation Discounts

7. Recommended Resources for More Information on IRC Section 2704 Generated by AI.

Notes:

Description based on publisher supplied metadata and other sources.

Part of the metadata in this record was created by AI, based on the text of the resource.

ISBN:

9781621500865

1621500861

OCLC:

1257077826