The Estate Tax Deduction for Administration Expenses: Reformulating Complementary Roles for Federal and State Law Under I.R.C 2053 (a)(2)

Authors

Paul L. Caron

Keywords

Taxation, Transfer taxes, Executors and administrators, Exclusive and concurrent legislative powers

Recommended Citation

Paul L. Caron, The Estate Tax Deduction for Administration Expenses: Reformulating Complementary Roles for Federal and State Law Under I.R.C 2053 (a)(2), 67 Cornell L. Rev. 981 (1982)
Available at: https://scholarship.law.cornell.edu/clr/vol67/iss5/4