LO.8 What is the bypass amount? How can it be utilized effectively through the use of disclaimers

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LO.8 What is the bypass amount? How can it be utilized effectively through the use of disclaimers in the case of:

a. A surviving spouse?

b. Nonspousal heirs?

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South Western Federal Taxation 2013 Corporations Partnerships Estates And Trusts

ISBN: 9781133495574

36th Edition

Authors: William H. Hoffman, William A. Raabe, James E. Smith, David M. Maloney

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