000 00656cab a2200241 4500
001 ABS57851
008 090401t1997 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u81770
041 _aeng
100 _aRay, R.
245 _aIngram to our aid
260 _c1997
350 _a0
490 _aTaxation
_v140(3628) 16 October 1997, 64-66(2)
520 _aAuthor argues that the decision in "Ingram v IRC" can support the lease carve-out method.
650 _aINGRAM V IRC
650 _aINHERITANCE TAX ACT 1984
650 _aINHERITANCE TAX
650 _aLEASE CARVE-OUT METHOD
690 _aTAXATION
942 _n0
948 _c29/10/1997
999 _c51555
_d51555