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).
See Also
TSA 199938005
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 ...