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Tag Archives: David Webb

DAVID WEBB — Recently proposed regulations target small family businesses with increase in estate tax

The Obama Administration issued proposed regulations aimed at eliminating the availability of certain valuation discounts for many small closely held family businesses. The proposed regulations are promulgated pursuant to authority granted to the Internal Revenue Service under Internal Revenue Code, Section 2704, which was enacted over twenty-five years ago. The provisions, if they become final, can result in owners of ...

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