EFTA00967788Set 9
2013-08-234p2,362w
Guarantee Ruling Is Perplexing, 77J.= 190 (1992); Burton W.
Kanter & Sheldon I. Banoff, IRS Seems Unsure of the Estate Planning Consequences of Loan Guarantees, 76 J. 130 (1992);
Anne
https://www.justice.gov/epstein/files/DataSet%209/EFTA00967788.pdf