Post by Sapphire Capital on Oct 6, 2008 22:36:03 GMT 4
The New Regs on Alternative Date Valuation
Wendy C. Gerzog
University of Baltimore - School of Law
Tax Notes, Vol. 120, No. 797, 2008
Abstract:
Treasury recently announced proposed regulations under section 2032 explaining valuation rules for assets when the decedent elects to apply the alternate valuation date. The regulations first provide background information about the statute, including legislative history and case law interpretation, and then underline their departure from Kohler, a 2006 Tax Court memorandum decision.
papers.ssrn.com/sol3/Delivery.cfm/SSRN_ID1252382_code243167.pdf?abstractid=1252382&mirid=1
Wendy C. Gerzog
University of Baltimore - School of Law
Tax Notes, Vol. 120, No. 797, 2008
Abstract:
Treasury recently announced proposed regulations under section 2032 explaining valuation rules for assets when the decedent elects to apply the alternate valuation date. The regulations first provide background information about the statute, including legislative history and case law interpretation, and then underline their departure from Kohler, a 2006 Tax Court memorandum decision.
papers.ssrn.com/sol3/Delivery.cfm/SSRN_ID1252382_code243167.pdf?abstractid=1252382&mirid=1