Description :

Valuation professional bvrs business valuation issues in estate and gift tax case law compendium contains over 200 court cases abstracts and full text opinions of cases involving tax disputes over estate and gift valuations a key feature of the compendium is a summary table for quick and easy. This guide will keep you current with legal arguments and technical analyses that apply to estate and gift tax law specific to the business valuation profession including family limited partnership and wealth succession planning 220 estate and gift tax law court case abstracts dating back to 1995 including in depth analysis on the recent . Bvrs business valuation issues in estate and gift tax case law compendium contains over 200 court cases abstracts and full text opinions of cases involving tax disputes over estate and gift valuations a key feature of the compendium is a summary table for quick and easy reference to cases by name type of case date court and state . In 1916 the estate and gift tax exemption was 50000 and over a 100 years later in 2019 the exemption has increased to 114 million per person 228 for a married couple unlike the federal income tax the estate tax is based on value not income most simply put the estate tax is a tax on the value of a persons assets at the time of . Bvrs business valuation issues in estate and gift tax case law compendium contains 200 court cases abstracts and full text opinions of cases involving tax disputes over estate and gift valuations dating back to 1993 the field of gift and estate tax law has changed rapidly in the past 10 15 years with a number of cases that speak directly to