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FOBI
(redirected from Family-Owned Business Interest)

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AcronymDefinition
FOBIFriends of Belle Isle (Detroit, MI)
FOBIFlight Officer Biographical Inventory (Aviation Selection Test Battery)
FOBIFamily-Owned Business Interest (taxes)
FOBIFourth-Order Blind Identification
FOBIFear of Being Included
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The Tax Court recently held that a note does not constitute a qualified family-owned business interest (QFOBI) for purposes of IRC [section] 2057, which allows an estate to deduct up to $675,000 from its value for estate tax purposes.
All in the family? by Mannino, Laura Lee / Journal of Accountancy
This exemption, a qualified family-owned business interest, went into effect in 1997.
Planning ahead: while controversy and uncertainty about the estate ... by Panko, Ron / Best's Review
Hence, structuring tax-efficient lifetime transfers of family-owned business interests (such as family partnerships and s corporations), will continue to challenge us into the foreseeable future.
Tax-efficient wealth transfers: low interest rates offer ... by Rosenberg, Mike / Modern Brewery Age
 
 
 
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