Indirect Gifts on Formation of a Family Limited Partnership Harl, Neil
dc.contributor.department Iowa State University Digital Repository 2018-02-19T03:56:55.000 2020-06-29T22:55:20Z 2020-06-29T22:55:20Z 2017-11-27 2008-12-05
dc.description.abstract <p>Although family limited partnerships are basically a variant (in form more than substance) of the limited partnership,<strong>1 </strong>and are generally subject to taxation under the Subchapter K of the Internal Revenue Code as partnerships,<strong>2 </strong>family limited partnerships have acquired a reputation stemming from a perception of tax avoidance and tax sheltering as well as hurried and often careless planning and formation rather than a reputation as a business organizational structure driven by genuine business-related motives and careful planning. Accordingly, the level of scrutiny by the Internal Revenue Service has appeared to be elevated simply by their name and nature.</p>
dc.identifier archive/
dc.identifier.articleid 1953
dc.identifier.contextkey 11152188
dc.identifier.s3bucket isulib-bepress-aws-west
dc.identifier.submissionpath aglawdigest/vol19/iss23/1
dc.source.bitstream archive/|||Fri Jan 14 17:50:37 UTC 2022
dc.subject.disciplines Agricultural and Resource Economics
dc.subject.disciplines Agricultural Economics
dc.subject.disciplines Agriculture Law
dc.subject.disciplines Public Economics
dc.title Indirect Gifts on Formation of a Family Limited Partnership
dc.type article
dc.type.genre article
dspace.entity.type Publication
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relation.isOrgUnitOfPublication d2bcee6c-7cba-4fa7-bd11-543354ce7b1b
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