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Sec. 2033A. Family-Owned Business Exclusion

[Sec. 2033A was redesignated as Sec. 2057 by Pub. L. 105-206, Sec. 6007(b)(1)(A), effective as if included in the provisions of the Taxpayer Relief Act of 1997 to which it relates (Effective Date for Pub. L. 105-34, Sec. 502: Applicable to estates of decedents dying after December 31, 1997).]