文章基本信息
- 标题:Valuation Freezes After the 1988 Act: The Impact of Section 2036(c) on Closely Held Businesses
- 本地全文:下载
- 作者:Burke, Karen C.
- 期刊名称:William & Mary Law Review
- 印刷版ISSN:0043-5589
- 电子版ISSN:2374-8524
- 出版年度:1989
- 卷号:31
- 期号:1
- 页码:67
- 出版社:College of William & Mary Law School
- 关键词:Closely Held Corporations; Estate Freezing; Internal Revenue Code 2036(C)