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...
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| Previous Title: | Mezzullo, Louis A., 1944- Transfers of interests in family entities under Chapter 14. |
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| Main Author: | |
| Corporate Author: | |
| Format: | Book |
| Language: | English |
| Published: |
Arlington, VA :
Tax Management Inc.,
c2011-
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| Series: | Tax management portfolios ;
835-4th |
| Subjects: | |
| Online Access: | http://taxandaccounting.bna.com/btac/display/link_res.adp?lt=email&fname=tm_835&split=1 |
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