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article from The Tax Adviser,
published by
American Institute of CPA's on May 1, 1992. The length of the
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From the supplier: The use of either the private annuity stock succession or the self-canceling installment debt stock succession should be weighed when choosing a means of passing ownership of a company to the next generation, in order to avoid incurring a large estate tax. Either of these methods can also freeze the value of the estate. The retroactive repeal of IRC 2036(c) has made these possible.
Citation DetailsTitle: Self-canceling installment debt and private annuities: effective intrafamily stock transfer planning tools.
Author: Gregory S. Porter
Publication:The Tax Adviser (Magazine/Journal)
Date: May 1, 1992
Publisher: American Institute of CPA's
Volume: 23
Issue: n5
Page: 300(6)
Distributed by Thomson Gale.
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