Federal Estate Tax Discounts for Potential Income Tax Liability for Retirement Accounts?

dc.contributor.author Harl, Neil
dc.contributor.department Iowa State University Digital Repository
dc.date 2018-02-19T02:18:07.000
dc.date.accessioned 2020-06-29T22:54:31Z
dc.date.available 2020-06-29T22:54:31Z
dc.date.embargo 2017-11-13
dc.date.issued 2006-07-21
dc.description.abstract <p>It’s been well-established for decades that discounts in valuation for federal estate tax and federal gift tax purposes could be claimed on corporate stock (and partnership interests) for minority interest and non-marketability.<strong>1 </strong>And it has been clear for nearly two decades that discounts could be claimed for co-ownership interests as well.<strong>2 </strong>Moreover, for nearly a decade, in valuing corporate stock, courts have allowed a discount for potential income tax liability.<strong>3</strong></p>
dc.identifier archive/lib.dr.iastate.edu/aglawdigest/vol17/iss14/1/
dc.identifier.articleid 1835
dc.identifier.contextkey 11038789
dc.identifier.s3bucket isulib-bepress-aws-west
dc.identifier.submissionpath aglawdigest/vol17/iss14/1
dc.identifier.uri https://dr.lib.iastate.edu/handle/20.500.12876/3265
dc.source.bitstream archive/lib.dr.iastate.edu/aglawdigest/vol17/iss14/1/AgLawDigest_v17n14_01.pdf|||Fri Jan 14 17:49:57 UTC 2022
dc.subject.disciplines Agricultural and Resource Economics
dc.subject.disciplines Agricultural Economics
dc.subject.disciplines Agriculture Law
dc.subject.disciplines Public Economics
dc.title Federal Estate Tax Discounts for Potential Income Tax Liability for Retirement Accounts?
dc.type article
dc.type.genre article
dspace.entity.type Publication
relation.isJournalIssueOfPublication 664b9842-8e0f-4e85-8aba-095537457df2
relation.isOrgUnitOfPublication d2bcee6c-7cba-4fa7-bd11-543354ce7b1b
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