Federal Estate Taxation -- Gross Estate -- Inclusion of Trust Assets Where Settlor Retains Control of the Corporation Whose Stock is Transferred to the Trust -- Section 2036 (a)(2) -- United State v. Byrum

Metadata

• Subject

  • Taxation-Federal Estate and Gift

• Journal title

  • Boston College Law Review

• Volume

  • 14

• Issue

  • 5

• Pagination

  • 1091

• Date submitted

  6 September 2022