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Understanding the New
Section 2704(b) Proposed Regulations:
Impact on Tax Planning for Family Business Entities

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Coursebook Papers:

Proposed IRS Regulations Under Section 2704 Affecting the Transfer Tax Value of Interest in Family-Owned Entities - Slides (20 pp) $29.00
By Mickey R. Davis Ronald D. Aucutt Stephanie Loomis-Price

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Exhibit 1 - Internal Revenue Code Section 2704 (4 pp) $29.00
By Mickey R. Davis

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Exhibit 2 - Proposed Treasury Regulation Section 25.2701-2. Special valuation rules for applicable retained interests—Redlined (6 pp) $29.00
By Mickey R. Davis

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Exhibit 3 - Proposed Treasury Regulation Section 25.2704-1. Lapse of certain rights—Redlined (6 pp) $29.00
By Mickey R. Davis

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Exhibit 4 - Proposed Treasury Regulation Section 25.2704-2. Transfers subject to applicable restrictions—Redlined (4 pp) $29.00
By Mickey R. Davis

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Exhibit 5 - Proposed Treasury Regulation Section 25.2704-3. Transfers subject to disregarded restrictions—New (8 pp) $29.00
By Mickey R. Davis

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Exhibit 6 - Comparison of Proposed Treasury Regulation Section 25.2704-3 With Former Section 25.2704-2. Transfers subject to disregarded restrictions—Redlined (6 pp) $29.00
By Mickey R. Davis

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Exhibit 7 - Preamble for Proposed Treasury Regulations Affecting Internal Revenue Code Section 2704 (14 pp) $29.00
By Mickey R. Davis

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