Estate and gift tax: Recent cases and rulings
By Joseph P. O’Keefe & Elizabeth C. Hesselbach
Federal Taxation,
March 2008
Until recently, the IRS had required any estate making a §6166 election to post a surety bond or grant the IRS a special extended tax lien.
Estate and gift tax recent cases and rulings
By Joseph P. O’Keefe & Elizabeth C. Hesselbach
Federal Taxation,
June 2007
At issue in this case was the estate tax valuation of a decedent’s shares in a publicly traded company.
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