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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Bibliographic Details
Previous Title:Stoneman, Christopher G. Gross estate--Section 2033.
Main Author: Loomis-Price, Stephanie
Corporate Authors: Tax Management Inc, Bloomberg BNA
Other Authors: Stoneman, Christopher G
Format: Book
Language:English
Published: Arlington, VA : Tax Management, Inc., c2012-
Series:Tax management portfolios ; 817-3rd
Subjects:
Online Access:Access online
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Description
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
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