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- [2] IRS GIVES IN ON WRONGFUL DEATH ESTATE TAX ISSUE [J]. JOURNAL OF TAXATION, 1976, 44 (02): : 127 - 127
- [3] THE PURE DEATH BENEFIT - AN ESTATE AND GIFT TAX ANOMALY [J]. MINNESOTA LAW REVIEW, 1982, 66 (02) : 229 - 328
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- [5] Tax treatment of qualified plan loans clarified under new IRS final and Proposed Regulations [J]. JOURNAL OF TAXATION, 2000, 93 (05): : 297 - 305
- [6] DEATH AND TAXES - FREEZING THE ESTATE TAX VALUE OF CLOSELY HELD BUSINESS ENTITIES UNDER ERTA, TEFRA AND EVOLVING IRS VALUATION POLICY [J]. REAL PROPERTY PROBATE AND TRUST JOURNAL, 1984, 19 (01): : 32 - 57