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Friday June 26, 2026 Bills / Cases / IRS This case is no longer available. This case is no longer available. Print Email Subscribe Bookmark Previous Articles Indirect Gifts through FLP Trigger $1 Million Gift Tax "Church" Fails Fourteen Factor Test Bankrupt Heir Still Owes Estate Tax Margin Securities Lead to Unrelated Business Taxable Income Experienced Appraiser Supports Major Conservation Deduction	GiftLaw Front Page GiftLaw Pro Deduction Calculator Washington Hotline Case of the Week Private Letter Rulings Article of the Month Weekly Gift Planner