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

Author: Elizabeth Blaich (Washington University School of Law)

  • 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

    Author:

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

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Published on
1981-01-01

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