" ... discusses the definition of "taxable gift" and analyzes when a transfer subject to the gift tax occurs. Donative intent on the part of the transferor is not required for the transfer to be a taxable gift. Instead, an objective test determines whether a gift has been made: did th...
|Previous Title:||Lischer, Henry J. Gifts.|
Arlington, VA :
Tax Management. Inc.,
|Series:||Tax management portfolios ;
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KF6289.A1 T34 v.845 2013
|•||On Loan – Due: 7/14/2024 12:00:00 AM|