Federal Taxation: Supreme Court Disapproves Treasury Regulation’s Imposition of Fractional or Percentile Share Requirement on Section 2056(b)(5) Marital Deduction

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Federal Taxation: Supreme Court Disapproves Treasury Regulation’s Imposition of Fractional or Percentile Share Requirement on Section 2056(b)(5) Marital Deduction, 1967 Duke Law Journal 1261-1266 (1967)
Available at: https://scholarship.law.duke.edu/dlj/vol16/iss6/11