Valuation Resources
Bibliographies by Subject
Valuing Family Limited Partnerships
JT Research LLC
Abraham, Mel H. "Kerr v. Commissioner: A Christmas Gift for Taxpayers and Family Limited Partnerships." Business Valuation Review, June 2000.
Bray, Christopher P. "Does Section 2703 Apply to the Valuation of Family Limited Partnerships." Taxes. April 1997, pp. 198-205.
Cavaliere, Frank J. and Howell Lynch. "The Looming Showdown over Valuations for Tanfer Tax Purposes." The Practical Lawyer. Winter 1999, pp. 37-50.
"Family Limited Partnership Update: Recent Cases Vary On Discount." Viewpoint on Value, May/June 2001. (pdf)
Fiore, Owen G. "Responding to IRS Attacks on Family Limited Partnerships." Taxes. January 1998, pp. 17-18.
Horowitz, Steven A. "Of FLPs and Family LLCs and Cabbages and Kings." Taxes. April 1997, pp. 187-196.
Horowitz, Steven A. "Toiling in King Solomon's Mine: A Study in Business Valuation for Transfer Tax Purposes." Taxes. November 1998.
Kimball, Curtis R. "Discount Settlements on Recent Family Limited Partnership Cases." ASA International Appraisal Conference. August 15-18, 1999, Boston, Massachusetts.
Mercer Capital Management, Inc. "Perspective on Valuation Discounts in Family Limited Partrnerships." E-Law Business Valuation Perspective.
Novack, Janet. "Cut Your Estate Tax in Half." Forbes. October 19, 1998, pp. 160-162.
Strobel, George L. II. "Refuting IRS Challenges to the Use of FLPs. The Tax Advisor. January 1999, pp. 28-37.
Thornton, D. John and Gregory A. Byron. "Valuation of a Family Limited Partnership Interest." Valuation Strategies. "September/October 1997, pp. 10+.
Toth, Claire E. "The Family Limited Partnership Under Siege." Taxation for Accountants. December 1997, pp. 346-350.
Williams, Butch. "Family Limited Partnerships: Lets get Ready to Rumble! Shannon Pratt's Business Valuation Update. October 1997.
To obtain copies of the articles in this bibliography:
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