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Karen C. Burke, Valuation Freezes After the 1988 Act: The Impact of Section 2036(c) on Closely Held Businesses, 31 Wm. & Mary L. Rev. 67 (1989), https://scholarship.law.wm.edu/wmlr/vol31/iss1/4

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ISSN: 0043-5589 (print), 2374-8524 (online)

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Valuation Freezes After the 1988 Act: The Impact of Section 2036(c) on Closely Held Businesses

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