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

S. Gene Schwarm

Note

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

Author: S. Gene Schwarm (Washington University School of Law)

Abstract

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

How to Cite: Schwarm, S. (1981) “Estate Tax Section 2040(c) as a Solution to Discrimination Against Surviving Joint Tenant Farm Widows”, Washington University Law Review. 59(1).