Internal Revenue Bulletin:  2008-29 

July 21, 2008 

ESTATE TAX


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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