Proposed Regulations Issued for Estate "Freezes"

Date
1991-05-10
Authors
Harl, Neil
Harl, Neil
Journal Title
Journal ISSN
Volume Title
Publisher
Source URI
Altmetrics
Authors
Harl, Neil
Person
Research Projects
Organizational Units
Journal Issue
Series
Abstract

The repeal of I.R.C. § 2036(c) in 1990 as part of the Revenue Reconciliation Act of 1990 was accompanied by enactment of rules shifting estate freezes away from federal estate tax and toward the federal gift tax arena. Proposed regulations have now been issued for the statute, I.R.C. § 2701-2704.

Description
Keywords
Citation
Collections