Closing the Gaps: Comprehensive Anti-Abuse Provisions for the Generational Benchmark Inheritance Regime

SSRN Electronic Journal 2026 Preprint Open access

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Authors: Gary R. Cornell

DOI: 10.2139/ssrn.6198720

Cited by: 0

References: 1

Fields of Study & Subjects

Economic and Fiscal Studies Taxation and Legal Issues Corporate Taxation and Avoidance

References 1