Partial interests [electronic resource] : GRATs, GRUTs, QPRTs (section 2702) / by Jonathan G. Blattmachr, Georgiana J. Slade, and Diana S.C. Zeydel.
" ... addresses transfers of partial interests in property governed by Chapter 14. The portfolio analyzes the rules for making transfers that will qualify for an exception to unfavorable valuation under [section] 2702 and thus minimize transfer tax, evaluates planning options, and provides samp...
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| Online Access: |
Law Students, Faculty, and Staff (via Bloomberg Law) |
|---|---|
| Main Author: | |
| Corporate Author: | |
| Other Authors: | , |
| Other title: | Bloomberg Law online Bloomberg Law online. |
| Format: | Electronic Website |
| Language: | English |
| Published: |
Arlington, VA :
Tax Management,
[c[2007]-]
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| Series: | Tax management portfolios ;
836-2nd. |
| Subjects: |
Internet
Law Students, Faculty, and Staff (via Bloomberg Law)Law - Electronic Resources
| Available |