The Appropriateness of Attributing Corporate Incidents of Ownership to Controlling Shareholders Under Estate Tax Section 2042

Authors

Elizabeth Blaich, Washington University School of Law

Publication Title

Washington University Law Quarterly

Recommended Citation

Elizabeth Blaich, The Appropriateness of Attributing Corporate Incidents of Ownership to Controlling Shareholders Under Estate Tax Section 2042, 59 Wash. U. L. Q. 431 (1981).
Available at: https://openscholarship.wustl.edu/law_lawreview/vol59/iss2/3