The New Anti-Freeze Law: A Meltdown for the Family Firm?

Autor:	Alexander D. Cross, John D. Pettker
Rok vydání:	1989
Předmět:	Internal revenue Family business Law 0502 economics and business 05 social sciences Business Management and Accounting (miscellaneous) 050211 marketing Business 050203 business & management Finance Variety (cybernetics)
Zdroj:	Family Business Review. 2:153-172
ISSN:	1741-6248 0894-4865
DOI:	10.1111/j.1741-6248.1989.00153.x
Popis:	A new Section 2036(c), the antifreeze law, has been added to the Internal Revenue Code. This new law dramatically changes the tax consequences of many transactions intended to pass all or a portion of a family business on to the next generation. This article explores the mine field laid out by the anti-freeze law and charts a variety of safe passages.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_________::2da10ccea2346d5cb4e985647cac02d4 https://doi.org/10.1111/j.1741-6248.1989.00153.x Zobrazit plný text záznamu Plný text