4 Pages Posted: 3 Dec 2010
Date Written: December 1, 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.
Keywords: le Caer, credit , tax on prior transfers, TPT, section 2013, estate tax, recent cases
JEL Classification: H20, H29, K34
Suggested Citation: Suggested Citation
Gerzog, Wendy C., Caering About the Credit for Prior Transfers (December 1, 2010). Tax Notes, Vol. 129, No. 9, 2010. Available at SSRN: https://ssrn.com/abstract=1718357