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- Title
Qualified terminable interest property (QTIP) trusts...
- Authors
Landau, Jerome; Svagna, Marco
- Abstract
Illustrates the concept of valuation discounts when valuing fractional interests either for gift tax purposes or estate tax purposes. How to determine the valuations for gift tax and estate tax; Discussions of the issues in US Internal Revenue Service Revenue ruling 93-12 and Bright Case in the United States Court of Appeals; Information on Bright Case and Revenue Ruling 93-12.
- Subjects
QUALIFIED terminable interest property trusts
- Publication
CPA Journal, 1997, Vol 67, Issue 8, p58
- ISSN
0732-8435
- Publication type
Article