Daily Archives: March 10, 2010

2000 Estate and Gift Tax Decisions of Note

I.  Built-in Capital Gains In Estate of Welch v. Comr., 208 F.3d 213 (6th Cir. 3/2000), the Court of Appeals held that a discount to reflect built-in capital gains of real property was appropriate, despite the fact that the corporation … Continue reading

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