Estate freezes and valuation under Chapter 14
Subtitle: implementing the new regulations
By: Carlyn McCaffrey, chair.
Contributors: McCaffrey, Carlyn S.; Prentice Hall Law & Business (Firm)
Publisher: Prentice Hall Law & Business
Published: 1991
Place of publication: Englewood Cliffs, NJ (270 Sylvan Ave., Englewood Cliffs 07632)
Language: eng
Number of pages: 463
Subjects: Inheritance and transfer tax -- Law and legislation -- United States.; Gifts -- Taxation -- Law and legislation -- United States.; Business enterprises -- Valuation -- United States.; Family corporations -- Taxation -- Law and legislation -- United States.; Stock transfer -- Taxation -- United States.