Revenue Ruling 93-12

BVLaw
IRS Materials
April 20, 2001

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Summary

Rev. Rul. 93-12 Section 2512. -- Valuation of Gifts 26 CFR 25.2512-1: Valuation of property; in general. 1993 C.B. 202; 1993 IRB LEXIS 84; 1993-7 I.R.B. 13; REV. RUL. 93-12 February 16, 19 ...