Revised Rules for Post-Death Maneuvering of Value

dc.contributor.author Harl, Neil
dc.contributor.department Iowa State University Digital Repository
dc.date 2018-02-19T06:20:40.000
dc.date.accessioned 2020-06-29T22:56:55Z
dc.date.available 2020-06-29T22:56:55Z
dc.date.embargo 2017-12-18
dc.date.issued 2012-07-27
dc.description.abstract <p>On November 18, 2011, the Department of the Treasury issued proposed regulations<strong>1 </strong>withdrawing the proposed regulations issued April 25, 2008<strong>2 </strong>which were designed to combat<strong> </strong>post-death maneuvering of value in utilizing the alternate valuation date approach to federal<strong> </strong>estate tax valuation.<strong>3 </strong>The issue had arisen because of the strategy employed in <em>Kohler, Jr.</em><strong> </strong><em>v. Commissioner</em><strong>4 </strong>by which a corporate reorganization after death was used to reduce the<strong> </strong>value of the estate from $144.5 million to $47 million.<strong></strong></p>
dc.identifier archive/lib.dr.iastate.edu/aglawdigest/vol23/iss15/1/
dc.identifier.articleid 2139
dc.identifier.contextkey 11266487
dc.identifier.s3bucket isulib-bepress-aws-west
dc.identifier.submissionpath aglawdigest/vol23/iss15/1
dc.identifier.uri https://dr.lib.iastate.edu/handle/20.500.12876/3619
dc.source.bitstream archive/lib.dr.iastate.edu/aglawdigest/vol23/iss15/1/AgLawDigest_v23n15_01.pdf|||Fri Jan 14 17:51:55 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 Revised Rules for Post-Death Maneuvering of Value
dc.type article
dc.type.genre article
dspace.entity.type Publication
relation.isJournalIssueOfPublication 9a86baeb-db9d-4b56-817c-8a364666de71
relation.isOrgUnitOfPublication d2bcee6c-7cba-4fa7-bd11-543354ce7b1b
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