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ALI CLE Estate Planning Course Materials Journal - February 2004

In the February 2004 issue, articles on: attribution of ownership of corporations held by trusts, and the valuation of works of art for charitiable estate tax olanning purposes (part 1--with forms).

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Article:

Attribution Of Ownership Of Corporations Held By Trusts (21 pp)
By Nicholas S. Freud

Form:

Works Of Art And Other Items Of Tangible Personal Property: Valuation—Taxation—Planning (With Forms) (Part 1)
By Ralph E. Lerner

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