TY - SER AU - Shenkman, Martin M. TI - Valuation discounts under IRC section 2704: Take action on the proposed regulation now SN - 0732-8435 U1 - BPer. 657.05 PY - 2016/// CY - ---New York PB - The New York State Society of Certified Public Accountants KW - Valuation KW - Retirement - Law and legislation ER -