TAM 200303010

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Full Text of Court Cases
January 17, 2003
estate and gift taxation

TAM 200303010

Summary

The IRS determined that a lack of marketability discount could not be applied to the value of U.S. Government Series E savings bonds. It found that the willing buyer-willing seller standard did not apply because the only willing buyer was the U.S. Govern ...
TAM 200303010
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See Also

Lack of Marketability Discount Is Not Permitted on U.S. Bonds

The IRS determined that a lack of marketability discount could not be applied to the value of U.S. government Series E savings bonds.