Gross estate--section 2033 /
"... is a fundamental building block for estate planners as it addresses the question of which interests in property are includible in a decedent's gross estate. This question is to be distinguished from questions of valuation, at which [section] 2031 is directed, although the two question...
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Previous Title: | Stoneman, Christopher G. Gross estate--Section 2033. |
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Main Author: | |
Corporate Authors: | , |
Other Authors: | |
Format: | Book |
Language: | English |
Published: |
Arlington, VA :
Tax Management, Inc.,
c2012-
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Series: | Tax management portfolios ;
817-3rd |
Subjects: | |
Online Access: | Access online |
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Summary: | "... is a fundamental building block for estate planners as it addresses the question of which interests in property are includible in a decedent's gross estate. This question is to be distinguished from questions of valuation, at which [section] 2031 is directed, although the two questions are often intertwined. The [section] 2033 issues are primarily theoretical or analytical in nature, and often the question of whether and to what extent [section] 2033 applies will depend on the theoretical rationale of the estate tax"--Portfolio description |
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Item Description: | Kept up to date with revision pages "This portfolio revises and supersedes 817-2nd T.M." "Revising a prior version by Christopher G. Stoneman." "Bloomberg BNA"--Cover |
Physical Description: | v. (loose-leaf) ; 28 cm |
Publication Frequency: | Updated irregularly |
Bibliography: | Includes bibliographical references (p. C1) |
ISBN: | 9781558719774 1558719776 |