Add to ORKGDue to the difficulty of qualifying for the annual exclusion under section 2503, while avoiding the conferral of complete control of the property to an inexperienced minor, Congress passed section 2503(c). However, the efficacy of this section for estate planning was limited by its ambiguity and the Treasury\u27s interpretation. The recent case of Ross v. United States has clarified to a certain extent the meaning of the criteria established by section 2503(c) and has, at least partially, rejected the Treasury\u27s interpretation. In so doing, it has contributed to the usefulness of this section as a workable tool in estate planning
Owners of modest estates are always greatly relieved to learn of the liberal federal estate tax exem...
The purposes of this article are to outline the future interest pitfalls in the use of various con...
Considers (83) S.J. Res. 23.Considers amendment to the Constitution imposing limits on the power of ...
Due to the difficulty of qualifying for the annual exclusion under section 2503, while avoiding the ...
The current treatment of uniform gifts as creating interests in only one person for gift tax purpose...
The decedent was a beneficiary of a trust established by his father and of two other trusts created ...
Beck in 1935 created an irrevocable funded insurance trust of $172,000 in securities together with s...
Decedent, an attorney, in 1925, at the age of sixty-nine, established two spendthrift trusts-one for...
The testator gave the residue of his estate to a charity. When the widow of the testator made known ...
Before the enactment of the 1924 gift tax statute, decedent created a trust for the benefit of named...
On September 20, 1933, petitioner transferred by deed realty owned by him in fee to himself and his ...
Early cases involving the government\u27s invocation of section 2036(a) to combat the use of family ...
In a previous work appearing in this Journal, the authors proposed an approach to estate and gift ta...
This report contains an explanation of the major provisions of the federal estate, gift, and generat...
In 1935, the donor created a trust for the benefit of seven children. The donor in her gift tax retu...
Owners of modest estates are always greatly relieved to learn of the liberal federal estate tax exem...
The purposes of this article are to outline the future interest pitfalls in the use of various con...
Considers (83) S.J. Res. 23.Considers amendment to the Constitution imposing limits on the power of ...
Due to the difficulty of qualifying for the annual exclusion under section 2503, while avoiding the ...
The current treatment of uniform gifts as creating interests in only one person for gift tax purpose...
The decedent was a beneficiary of a trust established by his father and of two other trusts created ...
Beck in 1935 created an irrevocable funded insurance trust of $172,000 in securities together with s...
Decedent, an attorney, in 1925, at the age of sixty-nine, established two spendthrift trusts-one for...
The testator gave the residue of his estate to a charity. When the widow of the testator made known ...
Before the enactment of the 1924 gift tax statute, decedent created a trust for the benefit of named...
On September 20, 1933, petitioner transferred by deed realty owned by him in fee to himself and his ...
Early cases involving the government\u27s invocation of section 2036(a) to combat the use of family ...
In a previous work appearing in this Journal, the authors proposed an approach to estate and gift ta...
This report contains an explanation of the major provisions of the federal estate, gift, and generat...
In 1935, the donor created a trust for the benefit of seven children. The donor in her gift tax retu...
Owners of modest estates are always greatly relieved to learn of the liberal federal estate tax exem...
The purposes of this article are to outline the future interest pitfalls in the use of various con...
Considers (83) S.J. Res. 23.Considers amendment to the Constitution imposing limits on the power of ...