An Attempt to Legislate?
5 Pages Posted: 3 Oct 2007 Last revised: 24 Sep 2009
The Tax Court held in Roski that the government's imposition of certain pre-requisites for closely held businesses and farms to seek estate tax relief was an attempt by it to legislate. Was it? Within the context of closing the tax gap, it may not be.
Keywords: estate tax, Roski, closely held business, farm, section 6166, lien, tax gap
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