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Revenue Ruling 59-60
BVLaw
IRS Materials
April 19, 2001
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Tags:
estate tax
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gift tax
Summary
Rev. Rul. 59-60 SECTION 2031. - DEFINITION OF GROSS ESTATE 26 CFR 20.2031-2: Valuation of stocks and bonds. (Also Section 2512.) (Also Part II, Sections 811 (k), 1005, Regulations 105, Section 81.