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Section 302Stock Redemptions
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agreement applicable assets basis beneficiary benefit bonds Byrum capital gains charitable remainder trust Circuit Code Comm'r Commissioner common stock community property contemplation of death corporation Covey death taxes decedent decedent's death decedent's estate determined dividend domicile donor's effect election elective share ERISA estate planning Ex'r Estate executor fair market value farm federal estate tax fiduciary Florida funds Gift and Income gift tax grantor included income tax inheritance tax inter vivos trust interest Internal Revenue Service involved issue liquidation marital deduction ment ordinary income paid partner partnership payable payment percent power of appointment preferred stock premium prior probate estate problem provides purchase qualify recapitalization received redemption regulations residuary estate result Revenue Ruling revocable trust Service shareholders shares statute supra surviving spouse Tax Court tax purposes taxation throwback tion transfer Treasury trust instrument valuation voting York