Document Type
Article
Publication Date
5-11-2009
Abstract
The article discusses Negron and the circuit split on the issue of whether to value non-assignable lottery payments in a decedent's estate by means of the actuarial tables or whether that value needs to be discounted for non-marketability.
Recommended Citation
Negron: Circuits Now Split 2-2, 123 Tax Notes 767 (May 11, 2009)
Included in
Estates and Trusts Commons, Taxation-Federal Commons, Taxation-Federal Estate and Gift Commons, Tax Law Commons