# A Corporation’s Obligation to Redeem Shares Is Not Necessarily a Liability That Reduces the Corporation’s Value for Estate Tax Purposes
> **Legal Sidebar** · 2024-10-24 · `LSB11240`
## Report
- **CRS ID:** LSB11240
- **Series:** Legal Sidebar
- **Publication date:** 2024-10-24
## Documents
- [PDF](https://www.everycrsreport.com/files/2024-10-24_LSB11240_007dbb6b9a58915ed0ebe85c618fba44f5863ef3.pdf)
- [HTML](https://www.everycrsreport.com/files/2024-10-24_LSB11240_007dbb6b9a58915ed0ebe85c618fba44f5863ef3.html)
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