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Valuing Minority Interests For "Transfer" Tax Purposes
June 16, 2025
P owned all of the single outstanding class of stock of X. P transferred all of P's shares by making simultaneous gifts of 20 percent of the shares to each of P's five...

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Recent Reports

Reasonable Executive Compensation Does Not Endanger Tax Exemption
June 16, 2025
One of the hospital facilities Tower Health, ("TH"), acquired was Pottstown Hospital. TH, which is a classified as a federal non-...
Damages From Attempted Sale Of Realty Excluded From Gross Income
June 16, 2025
Taxpayer is a real estate investment trust, ("REIT"). Effective Date 1, Taxpayer entered into an agreement to sell the Properties...
A Boat Is Not A "Vehicle"
June 16, 2025
The LOCAL GOVERNMENT owns four watercraft-- The LOCAL GOVERNMENT purchased a marina and certain personal property including the aforementioned wa...
Finessing The 'S' Corporation Number Of Shareholders Requirement
June 13, 2025
In Rev. Rul. 77-220, 1977-1 C.B. 263, 30 unrelated individuals entered into the joint operation of a single business. The individuals divided themselves into three equal groups...