Jump to content

family attribution


Recommended Posts

Posted

IRC 318 states: an individual is treated as owning any interest that is owned by the individual's spouse, children, grandchildren, or parents.

What is the rule for grandparents? Are grandparents considered to own an interest for this purpose and if not what is the rationale behind it?

Posted

its the regs, there doesn't have to be rationale.

hence, a grandchild's ownership interest is attributed to the grandparent, but a grandparent's ownership is not attributed to the grandchild.

Posted

Thank you so much.

Thats what I thought, I just didnt know how to convince others.

Create an account or sign in to comment

You need to be a member in order to leave a comment

Create an account

Sign up for a new account in our community. It's easy!

Register a new account

Sign in

Already have an account? Sign in here.

Sign In Now
×
×
  • Create New...

Important Information

Terms of Use