Caering About the Credit for Prior Transfers
Wendy C. Gerzog
University of Baltimore - School of Law
December 1, 2010
Tax Notes, Vol. 129, No. 9, 2010
The author discusses Le Caer, in which the Tax Court analyzed and rejected the taxpayers' proposed computations for the credit for tax on prior transfers under section 2013.
Number of Pages in PDF File: 4
Keywords: le Caer, credit , tax on prior transfers, TPT, section 2013, estate tax, recent cases
JEL Classification: H20, H29, K34Accepted Paper Series
Date posted: December 3, 2010
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