Journal Issue:
Agricultural Law Digest: Volume 23, Issue 15

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Revised Rules for Post-Death Maneuvering of Value
( 2012-07-27) Harl, Neil ; Iowa State University Digital Repository

On November 18, 2011, the Department of the Treasury issued proposed regulations1 withdrawing the proposed regulations issued April 25, 20082 which were designed to combat post-death maneuvering of value in utilizing the alternate valuation date approach to federal estate tax valuation.3 The issue had arisen because of the strategy employed in Kohler, Jr. v. Commissioner4 by which a corporate reorganization after death was used to reduce the value of the estate from $144.5 million to $47 million.

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Cases, Regulations and Statutes
( 2012-07-27) Achenbach, Robert ; Iowa State University Digital Repository
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