Taxpayers, IRS, and the courts continue to struggle with the valuation impact of post-transfer events

被引：0

作者：

Kessel, E ^{[1
]}

Stephenson, KA

Agran, J

机构：

[1] Pepper Hamilton LLP, Philadelphia, PA USA

[2] Temple Univ, Beasley Sch Law, Philadelphia, PA 19122 USA

[3] Philadelphia Bar Assoc, Tax Comm, Probate Sect, Philadelphia, PA USA

[4] Philadelphia Bar Assoc, Probate Sect, Legislat Comm, Philadelphia, PA USA

来源：

JOURNAL OF TAXATION | 2002年 / 96卷 / 01期

关键词：

D O I：

暂无

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

Should different valuation standards be applied to assets subject to inclusion and claims that are deductible by an estate? Should the same asset be valued differently for purposes of inclusion and, say, the marital deduction? Yes, in some instances, depending on the circumstances. Clearly, valuation issues will continue to provide practitioners with new opportunities to refine the law.

引用

页码：28 / +

页数：8