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 | 2018-02-19T02:15:53.000 | |
dc.date.accessioned | 2020-06-29T22:54:43Z | |
dc.date.available | 2020-06-29T22:54:43Z | |
dc.date.embargo | 2017-11-13 | |
dc.date.issued | 2006-03-03 | |
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/iss5/1/ | |
dc.identifier.articleid | 1817 | |
dc.identifier.contextkey | 11037739 | |
dc.identifier.s3bucket | isulib-bepress-aws-west | |
dc.identifier.submissionpath | aglawdigest/vol17/iss5/1 | |
dc.identifier.uri | https://dr.lib.iastate.edu/handle/20.500.12876/3294 | |
dc.source.bitstream | archive/lib.dr.iastate.edu/aglawdigest/vol17/iss5/1/AgLawDigest_v17n05_01.pdf|||Fri Jan 14 17:50:19 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 | e97c1d23-c7da-46b8-9323-6bf02ca1b21e | |
relation.isOrgUnitOfPublication | d2bcee6c-7cba-4fa7-bd11-543354ce7b1b |
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