000 00682cab a2200205 4500
001 WB2726-28
008 090401t1991 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u27892
041 _aeng
245 _aEstablishing a precedent to the basis of valuation
260 _c1991
350 _a0
490 _aAccountancy Age
_v4/7/91 p8
520 _aDiscusses the Alexander v IRC (1991 EGCS 2) (WB2705-04) which established a precedent for considering the principles of valuation for the purposes of inheritance tax . Applied IRC v Crossman (1937 AC 26).
650 _aCROSSMAN PRINCIPLES
650 _aLAW CASE
690 _aTAXATION
942 _n0
948 _c04/03/1997
999 _c18801
_d18801