Summary
The IRS ruled that an estate should include the value of decedent's one-half interest in a closely-held corporation under IRC sec. 2036(b). The decedent transferred the 55-percent of his stock to a limited partnership which he controlled. The Service co ...
TSA 199938005
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See Also
Value of Stock Included in Gross Estate When Stock Is Controlled Through a Partnership
The IRS ruled that an estate should include the value of decedent's one-half interest in a closely held corporation under IRC sec. 2036(b).