Adequate and Full Uncertainty: Courts' Application of Section 203(a)(1) of the Internal Revenue Code to Family Limited Partnerships

Authors

Andrea B. Short

First Page

694

Recommended Citation

Andrea B. Short, Adequate and Full Uncertainty: Courts' Application of Section 203(a)(1) of the Internal Revenue Code to Family Limited Partnerships, 84 N.C. L. Rev. 694 (2006).
Available at: https://scholarship.law.unc.edu/nclr/vol84/iss2/7