Tax Law

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Tax Court Memo 2010-104: A New IRS Tool for Valuing Gifts of Undivided Interests in Real Property
Posted on 18 Jun 2010 by Genevieve M. Moore, Esq.

A recent Tax Court decision has caught the attention of estate planners and appraisers because of its implications for gifts of undivided interests in real property. The case at issue is Ludwick v. Comm'r, T.C. Memo 2010-104 (May 10, 2010). In Ludwick... Read More