Transfers of interests in family entities under Chapter 14 : sections 2701, 2703 and 2704 /
" ... 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 transfero...
|Previous Title:||Mezzullo, Louis A., 1944- Transfers of interests in family entities under Chapter 14.|
Arlington, VA :
Tax Management Inc.,
|Series:||Tax management portfolios ;
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