Estate Tax Section 2040(c) as a Solution to Discrimination Against Surviving Joint Tenant Farm Widows

Keywords

Farms, Joint tenancy, Transfer taxes, Women farmers, Internal Revenue Code, United States

Share

Authors

S. Gene Schwarm (Washington University School of Law)

Download

Issue

Publication details

Dates

Licence

All rights reserved

Peer Review

This article has not been peer reviewed.

File Checksums (MD5)

  • pdf: ac4c421e46206d36a2ca2a9afaaa4b1e