The New Regs on Alternative Date Valuation

4 Pages Posted: 27 Aug 2008

See all articles by Wendy C. Gerzog

Wendy C. Gerzog

University of Baltimore - School of Law

Date Written: August 24, 2008


Treasury recently announced proposed regulations under section 2032 explaining valuation rules for assets when the decedent elects to apply the alternate valuation date. The regulations first provide background information about the statute, including legislative history and case law interpretation, and then underline their departure from Kohler, a 2006 Tax Court memorandum decision.

Keywords: estate tax, alternate valuation date, section 2032, regulations, Kohler

JEL Classification: K19, K29, K34, K39

Suggested Citation

Gerzog, Wendy C., The New Regs on Alternative Date Valuation (August 24, 2008). Tax Notes, Vol. 120, No. 797, 2008 . Available at SSRN:

Wendy C. Gerzog (Contact Author)

University of Baltimore - School of Law ( email )

1420 N. Charles Street
Baltimore, MD 21218
United States
410-837-4522 (Phone)

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