Estate Tax Valuation of Mutual Fund Shares: Is Treasury Regulation 20.2031-8(b) Reasonable
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Authors
Mahoney, Timothy J.
Issue Date
1973
Type
Journal Article
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Abstract
INTRODUCTION|A subject of controversy in the United States courts of appeals for the past four years has been the valuation of mutual fund shares held by a decedent's estate. This article will outline the problem which has developed over the different valuation methods desired by the executor and by the Commissioner. The discussion will then turn to the historical development of the applicable Treasury Regulation, and its various judicial interpretations. Finally, an analysis of the logic of those decisions will be presented, and an opinion expressed concerning their validity in view of the expectations and intent of the owner at purchase and at redemption....
Description
Citation
6 Creighton L. Rev. 74 (1972-1973)
Publisher
Creighton University School of Law