Treasury Proposes New Regulations to Restrict Valuation Discount Planning

Prepare for a dramatic change in the scope of IRC Section 2704

Howard M. Zaritsky, Jonathan G. Blattmachr, Mitchell M. Gans | Oct 24, 2016

Resources

From 2010 to 2013, the Treasury attempted to convince Congress to amend Internal Revenue Code Section 2704 to restrict the use of partnerships and other entities to generate valuation discounts.¹Neither house of Congress showed the slightest interest in making these changes.

All access premium subscription

Please Log in if you are currently a Trusts & Estates subscriber.

If you are interested in becoming a subscriber with unlimited article access, please select Subscription Options below.

Questions about your account or how to access content?

Contact: [email protected]

Hide comments

Comments

Plain text