Adequate disclosure: its impact on gift tax return strategies
Article Abstract:
The author discusses IRS regulations setting guidelines on the adequate disclosure of gifts for the purposes of determining estate and gift tax liability. Tax planning and gift tax return strategies are outlined.
Publication Name: Estate Planning
Subject: Law
ISSN: 0094-1794
Year: 2001
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Tax Court appears to misapply the "passing" rule in Shepherd
Article Abstract:
The author discusses Tax Court rulings involving the determination of fair market value of property for estate and gift tax purposes, based on what passes from a decedent or donor transferor to transferee.
Publication Name: Estate Planning
Subject: Law
ISSN: 0094-1794
Year: 2001
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Selected estate planning strategies for persons with less than $3 million
Article Abstract:
Financial strategies are provided for people of modest wealth who cannot easily give up significant amounts of their wealth during their lifetimes to achieve estate planning goals. Topics covered include life insurance and other non-income producing assets, qualified personal residence trusts, the gift tax exemption, and charitable remainder trusts.
Publication Name: Estate Planning
Subject: Law
ISSN: 0094-1794
Year: 1999
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