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The Meaning of 'Value' for Gift and Estate Tax Donee Limitations in Tax Code 26 U.S.C. § 6324(B): An Amicus Brief for Marshall v. Commissioner 税法26 U.S.C.§6324(B)中“价值”对赠予和遗产税受赠人限制的含义:马歇尔诉专员案的法庭之友摘要
Uncertain Tax Positions Pub Date : 2013-08-12 DOI: 10.2139/SSRN.2261914
E. Rasmusen
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