Dictionnaire français - anglais

On discounted partnership interests and adequate consideration...section 2036(a) to combat the use of family limited partnerships to intentionally suppress the value of a decedent's gross estate focused on whether the decedent retained the beneficial enjoyment of the partnership property under section 2036(a)(1) or, perhaps, the right to control such beneficial enjoyment under section 2036(a)(2)....
général - core.ac.uk - PDF: scholarlycommons.law.wlu.edu

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