Gifts of Family LLC Units in a Post-Hackl Era: Present Interests or Future Interests?

Authors

Thomas S. Flickinger

Keywords

gifts, hackl, present interest, future interest, split gifts, deduction, exclusion

Recommended Citation

Thomas S. Flickinger, Gifts of Family LLC Units in a Post-Hackl Era: Present Interests or Future Interests?, 8 Fordham J. Corp. & Fin. L. 853 (2003).
Available at: https://ir.lawnet.fordham.edu/jcfl/vol8/iss3/5