Van Alen : A Reasonable Consistency

In Van Alen, the Tax Court held that the duty of consistency required that two of the decedent’s children use the section 2032A basis valuation figures to determine gain on the sale of their interest in the decedent’s ranch, which was left to them in trust. The siblings had argued that their stepmother erroneously completed their father’s estate tax return

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Year of publication:	2014
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. 142, No. 2, 2014 Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments January 13, 2014 erstellt
Classification:	H20 - Taxation, Subsidies, and Revenue. General ; H24 - Personal Income and Other Nonbusiness Taxes and Subsidies ; H25 - Business Taxes and Subsidies ; H29 - Taxation, Subsidies, and Revenue. Other ; K34 - Tax Law
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10014149973