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RECENT DEVELOPMENTS CONCERNING
Carter Ledyard Milburn
ESTATE PLANNING FOR THE REAL
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allocated American Bankers Association amount annuity apply assets capital gains charitable common stock corporation COVEY created death tax decedent decedent's estate determined Dianna direct skip distribution dividend donor election estate planning estate tax return example executor exemption fair market value federal estate tax filed generation-skipping transfer generation-skipping transfer tax gift tax grantor gross estate included income interest income tax installment note IRC Sec IRC Section 2036 issue Letter Ruling liquidation loan marital deduction ment paid paragraph partnership interest payable payment percent power of appointment preferred stock proposed regulations provides QTIP qualified received redemption Regulations Section remainder interest remainderman residuary estate result retained Revenue Ruling Sam's Service shareholders shares spouse's statute surviving spouse Tax Court tax imposed tax liability tax purposes taxable gift taxable income taxpayer technique term tion transfer tax transferor treated trust income trust instrument unitrust valuation voting rights