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Financiën en markten · 4-8-20161 min lezen
Estate, Gift, and Generation-Skipping Transfer Taxes; Restrictions on Liquidation of an Interest
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Samenvatting
This document contains proposed regulations concerning the valuation of interests in corporations and partnerships for estate, gift, and generation-skipping transfer (GST) tax purposes. Specifically, these proposed regulations concern the treatment of certain lapsing rights and restrictions on liquidation in determining the value of the transferred interests. These proposed regulations affect certain transferors of interests in corporations and partnerships and are necessary to prevent the undervaluation of such transferred interests.
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