Federal Estate and Gift Taxation: Amended Regulations Change Valuation for Estate and Gift Taxes

Authors

Abstract

Changes in valuation regulations mean higher values and increased taxes. The amendment itself and the concurrent T. I. R. absorb much of the force of the changes.

Citation

Federal Estate and Gift Taxation: Amended Regulations Change Valuation for Estate and Gift Taxes, 1966 Duke Law Journal 248-260 (1966)
Available at: https://scholarship.law.duke.edu/dlj/vol15/iss1/12