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Gifts Under 2503(b): How to Value the Present Interest of an Income Beneficiary When the Trustee Has Discretionary Investment Power

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Abstract

Keywords: Inheritance estate and gift taxes, Trust

How to Cite: (1970) “Gifts Under 2503(b): How to Value the Present Interest of an Income Beneficiary When the Trustee Has Discretionary Investment Power”, Washington University Law Review. 1970(2).