Internal Revenue Bulletin: 2008-29 |
July 21, 2008 |
Table of Contents
Rev. Rul. 2008-35 Rev. Rul. 2008-35
Transfer tax valuation of interest in restricted management account. This ruling addresses whether an interest in a restricted management account (RMA) will be valued for transfer tax purposes without any reduction or discount for the restrictions imposed by the RMA agreement.
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