Back to matchesWe found a matchYour institution may have access to this item. Find your institution then sign in to continue.TitleOPPRESSED SHAREHOLDERS' RIGHTS CAN AFFECT ESTATE AND GIFT TAX VALUATION.AuthorsGreene, Martin; Schnapp, Douglas; Lipoff, Lawrence M.; Schoenfeld, Susan R.; Landau, Jerome; Simon, Debra M.; Sonet, Richard H.; Brizard, Peter; Gordon, Ellen G.; Gold, Jeffrey S.; Salupsky, Harriet B.AbstractDiscusses how oppressed shareholders' rights affect estate and gift tax valuation of the United States. Summary of the New York State Legislature; Valuation of a minority discount; Policy of the Treasury Regulations section 25.2512-3.SubjectsNEW York (State); UNITED States; INHERITANCE &; transfer tax policy; GIFT tax laws; LEGISLATIVE bodies; LEGISLATIONPublicationCPA Journal, 2001, Vol 71, Issue 2, p64ISSN0732-8435Publication typeArticle