FW: The FMV Valuation Alert - Estate of Sarah D. Holliday v. Commissioner (Paul Morris, 3/21/2016)RM0081851 Daily Deposit Report 20160322 (PBW/WM/MIS ETL/PBW 15116, 3/22/2016)
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EFTA Document EFTA01459940
Title Matchefta-efta01459940
Case Filesd-10-EFTA01459940Dept. of JusticeEFTA Document EFTA01459940
Unknown1p
Case File
sd-10-EFTA01459940Dept. of JusticeEFTA Document EFTA01459940
Financial Record
satisfied: (1) the decedent made an inter vivos transfer of property, (2) the decedent retained an interest or right in the transferred property, and (3) the decedent's transfer was not a bona fide sale for adequate and full consideration. Since the Estate acknowledges the inter vivos transfers to the Partnership, the Courts' analysis focused on the second and third condition of 2036(a). Did the decedent retain an interest or right in the transferred property? Property is included in a dec
Date
Unknown
Source
Dept. of Justice
Reference
sd-10-EFTA01459940
Pages
1
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0
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