TAG Tax

Gifts of Limited Partnership Interests Qualified for the Annual Gift Tax Exclusion

By: Berger Singerman LLP, Miami, Florida, USA

This month’s Tax Alert discusses a recent Tax Court case which held that gifts of limited partnership interests qualified for the annual gift tax exclusion. This case reverses the negative trend followed by a line of

several prior Tax Court cases which ruled against the taxpayer on this issue. Click here to read more.

 

 

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