See Also: Anti-Byrum Rule(law)
anti-(dictionary)
anti-HBs(medicine)
anti-tac(medicine)
anti-S(medicine)
Anti-CCP(health)
anti-(dictionary)
anti-HBe(medicine)
anti-HBc(medicine)
anti-G(medicine)

Anti-Byrum Rule (law)




A statutory rule reversing the Supreme Courts decision in Byrum vs. United States, under which a decedents gross estate includes the value of closely-held stock given away before death if the decedent retained the right to vote the stock.