The Appropriateness of Attributing Corporate Incidents of Ownership to Controlling Shareholders Under Estate Tax Section 2042

Note
The Appropriateness of Attributing Corporate Incidents of Ownership to Controlling Shareholders Under Estate Tax Section 2042

Keywords

Attribution rules (Taxation), Closely held corporations, Decedents' estates, Life insurance, Internal Revenue Code, United States

Elizabeth Blaich (Washington University School of Law)

Pages	431-454
Publication	Washington University Law Quarterly

Published	1981-01-01