Federal Estat Taxation—Section 2036: Shares of Stock of Closely Held Corporation Placed in Irrevocable Inter Vivos Trust by Decedent Were Not Included in His Estate, Even Though He Retained the Right to Vote the Shares Transferred

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Federal Estat Taxation—Section 2036: Shares of Stock of Closely Held Corporation Placed in Irrevocable Inter Vivos Trust by Decedent Were Not Included in His Estate, Even Though He Retained the Right to Vote the Shares Transferred, 8 Val. U. L. Rev. 156 (1973).
Available at: https://scholar.valpo.edu/vulr/vol8/iss1/8