Proceedings of New York University ... Annual Institute on Federal Taxation

Proceedings of New York University ... Annual Institute on Federal Taxation

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Institute on Federal Taxation ... retained income interest.126 Thus, the first two solutions to the Section 2036(a)(l) problem are blessed by the Service, subject to the 25 percent valuation limitation. ... Sam dies in 2014, shortly after the $ 1 , 000, 000 in principal is finally paid, when the sole proprietorship is worth $20, 000, 000.


Title:Proceedings of New York University ... Annual Institute on Federal Taxation
Author: New York University. Institute on Federal Taxation
Publisher: - 1990
ISBN-13:

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