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Ascertaining Collecting and Recording
Special Problems Involving Business Interests
9 other sections not shown
agreement alternate valuation date amount appraisal attorney audit bank basis beneficiaries benefit bequest bonds business interests capital gain cash cent CHAIRMAN PRICE claim contemplation of death corporation Course Handbook date of death death taxes debts decedent dividends domicile election estate income Estate Planning estate tax purposes estate tax return example executor federal estate tax funds gift give going gross estate income in respect income tax bracket income tax return insurance policies Internal Revenue Service investment Jersey jurisdiction kind lawyer legacy legatees marital deduction MILLER MORIARTY mortgage option ordinary income paid PARKER payable payment premiums probate problem prudent fiduciary question real property remainderman residuary estate restricted stock revenue ruling SCHMERLER Section securities sell share SHAW situation small business specific statute statutory stockholders substantial Surrogate's Court taxable thing THOMPSON tion transfer trust widow York York Surrogate's Court