IRS regulations increasing imputed interest rates and interpreting estate tax law concerning valuation of family farm and other business properties hearing before the Subcommittee on Oversight of the Internal Revenue Service, of the Committee on Finance, United States Senate, ninety-seventh Congress, first session, April, 27, 1981
United StatesCongressSenateCommittee on FinanceSubcommittee on Oversight of the Internal Revenue Service.
Washington USGPO
1981
Inheritance and transfer tax