Articles From Alexander Denenberg | Illinois State Bar Association

The alternate valuation date By Alexander Denenberg Trusts and Estates, June 2004 In the Private Letter Ruling 2003-43-002 (June 11, 2003), the Internal Revenue Service addressed the issue of whether the earnings of a corporation during the six-month period after decedent's death that were not distributed to the decedent's estate should be treated as "included property" or "excluded property" for purposes of Code § 2032.

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