Estate Taxes. Mutual Funds. Mutual Fund Shares Must Be Valued for Estate Tax Purposes at Net Asset Value Rather Than Public Offering Price. Davis v. United States, 460 F. 2d 769 (9th Cir. 1972); Cartwright v. United States, 457 F. 2d 567 (2d Cir.), Cert. Granted, 41 U. S. L. W. 3183 (U. S. Oct. 10, 1972) (No. 71-1665)

doi:10.2307/1339859

Estate Taxes. Mutual Funds. Mutual Fund Shares Must Be Valued for Estate Tax Purposes at Net Asset Value Rather Than Public Offering Price. Davis v. United States, 460 F. 2d 769 (9th Cir. 1972); Cartwright v. United States, 457 F. 2d 567 (2d Cir.), Cert. Granted, 41 U. S. L. W. 3183 (U. S. Oct. 10, 1972) (No. 71-1665)

https://doi.org/10.2307/1339859

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Journal: Harvard Law Review	Publication Date: Jan 1, 1973
Citations: 29

#Mutual Fund Shares #Net Asset Value + Show 8 more

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Estate Taxes. Mutual Funds. Mutual Fund Shares Must Be Valued for Estate Tax Purposes at Net Asset Value Rather Than Public Offering Price. Davis v. United States, 460 F. 2d 769 (9th Cir. 1972); Cartwright v. United States, 457 F. 2d 567 (2d Cir.), Cert. Granted, 41 U. S. L. W. 3183 (U. S. Oct. 10, 1972) (No. 71-1665)

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