" ... 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).
Bibliography, etc. Note
Includes bibliographical references.
Formatted Contents Note
Detailed analysis. Introduction Elements of [section] 2033 Section 2034: dower, curtesy, and homestead rights Miscellaneous Application of the estate tax to U.S. citizens and residents Exclusions from gross estate Working papers.
Digital File Characteristics
System Details Note
Mode of access: World Wide Web.