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IRS Expected to Face Pushback Against New Estate Tax Rules


The Internal Revenue Service may face an uphill battle as it works to finalize recent proposed regulations meant to curb certain estate and gift tax planning tactics, according to practitioners. The proposed regulations, issued Aug. 2, place limitations on the use of valuation discounts that reduce the overall value of assets in family-owned businesses, thus lowering a decedent's estate and gift tax liability at death. more

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