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HomeNewsBlogPartnerships as the Answer to an Archaic Tax Provision: Retaining Interests in Gifted Assets in a Permissible Way to Avoid Estate Tax

Partnerships as the Answer to an Archaic Tax Provision: Retaining Interests in Gifted Assets in a Permissible Way to Avoid Estate Tax

TAX MANAGEMENT ESTATES, GIFTS AND TRUSTS JOURNAL
Congress has a tendency to amend the Internal Revenue Code to achieve short-term goals without concern about the consistency these amendments have with other Code provisions.

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