Transfers of interests in family entities under chapter 14 [electronic resource] : sections 2701, 2703 and 2704 / Louis A. Mezzullo.
" ... 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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| Online Access: |
Law Students, Faculty, and Staff (via Bloomberg Law) |
|---|---|
| Main Author: | |
| Corporate Author: | |
| Other title: | Bloomberg Law online Bloomberg Law online. |
| Format: | Electronic Website |
| Language: | English |
| Published: |
Arlington, VA :
Tax Management,
[c[2005]-]
|
| Series: | Tax management portfolios ;
835-4th. |
| Subjects: |
Internet
Law Students, Faculty, and Staff (via Bloomberg Law)Law - Electronic Resources
| Available |