Valuation Discounting and the Lottery Cases
Wendy C. Gerzog
University of Baltimore - School of Law
November 19, 2012
Tax Notes, Vol. 137, No. 8, 2012
The article describes the valuation discounting in the Dickerson case and contrasts that to discounting in other lottery cases.
Number of Pages in PDF File: 3
Keywords: valuation, lottery cases, discounting, gift tax, Dickerson
JEL Classification: H20, H24Accepted Paper Series
Date posted: November 20, 2012
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