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The Proper Role of the Estate and Gift Taxation of Closely Held Businesses

Research output: Contribution to Journal › Article

Original languageAmerican English
Journal32 Real Property, Probate and Trust Journal 103-143 (1997)
StatePublished - Apr 1 1997

Keywords

  • Closely Held Corporations
  • Estate Taxes
  • Gift Tax

Disciplines

  • Business Organizations Law
  • Taxation-Federal Estate and Gift

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