CCH Tax Day Report The Protect Family Farms and Business Bill was introduced by Rep. Warren Davidson, R-Ohio, on September 21. The measure would nullify the proposed Code Sec. 2704 regulations that were published in August (NPRM REG-163113-02, I.R.B. 2016-36, 329; TAXDAY, 2016/08/03, I.1). The proposed regulations address restrictions on the liquidation of an interest […]
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