ContractJune 28th, 2022FiledJune 28th, 2022deductible only to the extent that the debt for which the guarantee is given has not been taken into account in computing the value of the gross estate under § 20.2053–7 or otherwise.
deductible only to the extent that the debt for which the guarantee is given has not been taken into account in computing the value of the gross estate under § 20.2053–7 or otherwise.