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

Elizabeth Blaich

Note

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

Author: Elizabeth Blaich (Washington University School of Law)

Abstract

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

How to Cite: Blaich, E. (1981) “The Appropriateness of Attributing Corporate Incidents of Ownership to Controlling Shareholders Under Estate Tax Section 2042”, Washington University Law Review. 59(2).