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Ingram to our aid

Ray, R.

Ingram to our aid - 1997 - Taxation 140(3628) 16 October 1997, 64-66(2) .

Author argues that the decision in "Ingram v IRC" can support the lease carve-out method.

Subjects--Topical Terms:
INGRAM V IRC
INHERITANCE TAX ACT 1984
INHERITANCE TAX
LEASE CARVE-OUT METHOD

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