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

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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.
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Document Type: Research Article

Publication date: June 1, 1989

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