Gross estate--section 2033 / Stephanie Loomis-Price ; revising a prior version by Christopher G. Stoneman.

Arlington, VA : Tax Management, [©2004]-

Updated irregularly.

Tax management portfolios ; 817-3rd.

" ... is a fundamental building block for estate planners as it addresses the question of which interests in property are includible in a decedent's gross estate. This question is to be distinguished from questions of valuation, at which [section] 2031 is directed, although the two questions are often intertwined. The [section] 2033 issues are primarily theoretical or analytical in nature, and often the question of whether and to what extent [section] 2033 applies will depend on the theoretical rationale of the estate tax."

Formerly published in Washington, D.C., 2004-2007.
Title from title screen (viewed Feb. 20, 2013).

Includes bibliographical references.

Mode of access: World Wide Web.

www

Print version: Loomis-Price, Stephanie. Gross estate--Section 2033. Arlington, VA : Tax Management, Inc., ©2012-

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