{"version":"1.0","type":"link","title":"26 U.S.C. § 2032 — Alternate valuation","url":"https://uplaw.us/documents/usc/26-usc-sect-2032--alternate-valuation--293b23e0108fb22c","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"Federal","thumbnail_url":"https://uplaw.us/og/293b23e0108fb22c.png","thumbnail_width":1200,"thumbnail_height":630}