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- Title
Gifting limited partnership interests: Are annual exclusions available?
- Authors
Kramer, Eric M.; Kahn, Alan D.; Sonet, Richard H.; Colella, Frank G.; Lipoff, Lawrence M.; Landau, Jerome; McEvoy, James B.; Szerlip, Nathan H.; Jones, Lenore J.
- Abstract
Provides information on gifts of interests in limited partnerships. Tax-exclusive nature of the gift tax; Fact pattern of the Technical Advice Memorandum (TAM); Certain clauses of limited partnership agreement; Interconnection between the transfer tax and property rights of limited partnership interests.
- Subjects
GIFT taxes; LIMITED partnership; PROPERTY rights
- Publication
CPA Journal, 1999, Vol 69, Issue 1, p63
- ISSN
0732-8435
- Publication type
Article