Authorities Cited: United States Code 26 U.S.C. § 2501 26 U.S.C. § 2511(a) 26 U.S.C. § 7482(a)(1) 26 U.S.C. § 7482(b) Code of Federal Regulations 26 C.F.R. § 20.2031 26 C.F.R. § 25.2511 Supreme Court 293 U.S. 465, 470 318 U.S. 184, 186 324 U.S. 331, 334 340 U.S. 106, 107 411 U.S. 546, 551 417 U.S. 134, 149 429 U.S. 569, 579-580 435 U.S. 561, 576 465 U.S. 330 Circuit Courts 303 F.2d 170 445 F.2d 985 658 F.2d 999, 1001-1006 661 F.2d 1206, 1209 667 F.2d 33 682 F.2d 1220 690 F.2d 812, 814-815 751 F.2d 1548, 1560-1561 823 F.2d 483 866 F.2d 1336, 1341 210 F.3d 1346, 1347 213 F.3d 1324, 1325