The New Regs on Alternative Date Valuation

Treasury recently announced proposed regulations under section 2032 explaining valuation rules for assets when the decedent elects to apply the alternate valuation date. The regulations first provide background information about the statute, including legislative history and case law interpretation, and then underline their departure from Kohler, a 2006 Tax Court memorandum decision

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Year of publication:	2008
Authors:	Gerzog, Wendy C.
Publisher:	[S.l.] : SSRN

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Extent:	1 Online-Ressource (4 p)
Type of publication:	Book / Working Paper
Language:	English
Notes:	In: Tax Notes, Vol. 120, No. 797, 2008 Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments August 24, 2008 erstellt
Classification:	K19 - Basic Areas of Law. Other ; K29 - Regulation and Business Law. Other ; K34 - Tax Law ; K39 - Other Substantive Areas of Law. Other
Source:	ECONIS - Online Catalogue of the ZBW

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