Transfers of interests in family entities under chapter 14
"... analyzes the historical and current federal estate and gift tax treatment of "estate freezing" transactions. After reviewing the development of estate freezing techniques, the portfolio briefly discusses former [section] 2036(c), which was designed to bring back into a transferor...
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| Corporate Author: | |
| Format: | Online |
| Language: | English |
| Published: |
Arlington, VA :
Tax Management,
c[2005]-
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| Series: | Tax management portfolios ;
835-4th |
| Subjects: | |
| Online Access: | https://www.bloomberglaw.com/product/tax/citation/tm%20835 |
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