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T Tax Traps in IRC 351 Incorporations 3
Recent Developments in California Inheritance
Life Insurance ProceedsSome Death Tax Aspects
14 other sections not shown
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32 Tax Barometer 9th Cir Accordingly AFTR2d agreement amount assets attorney Based on material beneficiary capital gain cash CCH Tax Ct cert denied Code community property corporation D's death D's estate death taxes decedent decedent-insured decedent's determining distribution dividend donor election estate tax exchange executor exemption expenses F Supp future interest gift tax gross estate incidents of ownership income interest income tax incurred inheritance tax Int Rev Bull issue John Doe legal fees loans marital deduction material in 32 notes IRS ordinary income P-H Tax Ct payable payment proceeds qualify received redemption result Rev & T C Rev Rul rev'g Revenue Ruling securities separate property settlement shareholders shares substantial summons surviving spouse Tax Barometer Note Tax Court Tax Ct Mem tax liability Tax Reg tax return taxpayer tion transaction transferor treated trust USTC