Estate Freeze Controversy.

Summarizes controversy surrounding estate freeze, which permits ownership of closely-held corporations to be transferred with minimal estate and gift tax consequences. Discusses IRS attempts to subject estate freeze transfers to estate tax and subsequent implementation of Omnibus Budget Reconciliati...

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Bibliographic Details

Corporate Authors:	Library of Congress. Congressional Research Service, ProQuest (Firm)
Format:	eBook
Language:	English
Published:	[Place of publication not identified] : [publisher not identified], 1988.
Series:	U.S. Congressional Research.
Subjects:	Inheritance and transfer tax. Gifts > Taxation. Electronic books.
Online Access:	Connect to the full text of this electronic book