Add to ORKGAlthough the promise of a new income tax basis at death (and other factors) tend to discourage gift making during life, those with larger estates are sometimes motivated to make inter vivos gifts anyway. A 2000 Seventh Circuit Court of Appeals case 3 has painted a clear picture as to how it should not be done
In order to avoid inclusion of the proceeds of life insurance policies in the gross estate for feder...
Because giving a gift involves tax consequences to the donors, they have made various successful att...
Since 1932 the gift tax law has contained an annual per-donee exclusion,designed to obviate the nec...
In recent issues of the Digest,1 we have focused attention on the issue of major gifts prompted by p...
For many years, the problem of a gift of assets or interests in businesses being deemed to be a gift...
The controversy has been raging for months – is it wise for an individual with a $5 million estate (...
As is widely known, gifts of $10,000 or less per year per donee are eligible for the federal gift ta...
In general, public policy favors charitable giving. Charitable gifts during life are generally eligi...
One result of the 1976 effort unifying the federal estate and gift tax was that adjusted taxable gi...
"Estate planning provides for orderly distribution of your assets during your lifetime and at death....
The purposes of this article are to outline the future interest pitfalls in the use of various con...
A gift is generally defined as the voluntary transfer of property (including money) to another person...
The sale of assets held by the taxpayer primarily for sale to customers in the ordinary course of bu...
It is widely understood that indebtedness in excess of income tax basis is a problem in sales or exc...
For farm and ranch taxpayers, gifts of commodities to charitable organizations or family members hav...
In order to avoid inclusion of the proceeds of life insurance policies in the gross estate for feder...
Because giving a gift involves tax consequences to the donors, they have made various successful att...
Since 1932 the gift tax law has contained an annual per-donee exclusion,designed to obviate the nec...
In recent issues of the Digest,1 we have focused attention on the issue of major gifts prompted by p...
For many years, the problem of a gift of assets or interests in businesses being deemed to be a gift...
The controversy has been raging for months – is it wise for an individual with a $5 million estate (...
As is widely known, gifts of $10,000 or less per year per donee are eligible for the federal gift ta...
In general, public policy favors charitable giving. Charitable gifts during life are generally eligi...
One result of the 1976 effort unifying the federal estate and gift tax was that adjusted taxable gi...
"Estate planning provides for orderly distribution of your assets during your lifetime and at death....
The purposes of this article are to outline the future interest pitfalls in the use of various con...
A gift is generally defined as the voluntary transfer of property (including money) to another person...
The sale of assets held by the taxpayer primarily for sale to customers in the ordinary course of bu...
It is widely understood that indebtedness in excess of income tax basis is a problem in sales or exc...
For farm and ranch taxpayers, gifts of commodities to charitable organizations or family members hav...
In order to avoid inclusion of the proceeds of life insurance policies in the gross estate for feder...
Because giving a gift involves tax consequences to the donors, they have made various successful att...
Since 1932 the gift tax law has contained an annual per-donee exclusion,designed to obviate the nec...