“I hope they’re going to pay taxes on all that money just ...

II. Valuation for Estate Tax Purposes. Section 2031 of the Internal Revenue Code states “[t]he value of the gross estate of the decedent shall be determined by including to the extent provided in this part, the value at the time of his death of all property, real or personal, tangible or intangible, wherever situated.” The statute goes on ... ................
................