Gifts /
" ... 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...
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| Previous Title: | Lischer, Henry J. Gifts. |
|---|---|
| Main Author: | |
| Corporate Authors: | , |
| Format: | Continuing Resource |
| Language: | English |
| Published: |
Arlington, VA :
Tax Management. Inc.,
©2013-
|
| Series: | Tax management portfolios ;
845-3rd |
| Subjects: | |
| Online Access: | http://taxandaccounting.bna.com/btac/display/link_res.adp?lt=email&fname=tm_845&split=1 |
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| LEADER | 02896cai a2200433Ia 4500 | ||
|---|---|---|---|
| 001 | 840488957 | ||
| 003 | OCoLC | ||
| 005 | 20180928105904.0 | ||
| 008 | 130423c20139999vau x l b 0 2eng d | ||
| 020 | |a 9781558719897 | ||
| 020 | |a 155871989X | ||
| 040 | |a UTC |b eng |c UTC |d BRY |d HHS |d OCLCO |d BNA |d OCLCA |d OCLCF |d OCLCO |d OCLCQ | ||
| 043 | |a n-us--- | ||
| 049 | |a VLAM | ||
| 050 | 4 | |a KF6289.A1 |b T34 v.845 2013 | |
| 100 | 1 | |a Lischer, Henry J | |
| 245 | 1 | 0 | |a Gifts / |c by Henry J. Lischer, Jr |
| 260 | |a Arlington, VA : |b Tax Management. Inc., |c ©2013- | ||
| 300 | |a volumes (loose-leaf) ; |c 28 cm | ||
| 310 | |a Updated irregularly | ||
| 490 | 1 | |a Tax managment estates, gifts, and trusts portfolios ; |v 845-3rd | |
| 500 | |a Kept up to date with revision pages | ||
| 500 | |a "This portfolio revises and supersedes 845-2nd T.M." | ||
| 500 | |a "Bloomberg BNA"--Cover | ||
| 504 | |a Includes bibliographical references (pages C1-C4) | ||
| 505 | 0 | |a Detailed analysis. Overview of federal gift tax -- Persons subject to gift tax -- Definition of taxable gift -- Completion of a gift: relinquishment of dominion and control over transferred property -- Transfers involving married persons -- Exercise or release of power of appointment as gift -- Valuation of gifts -- Disclaimers -- Gift tax exclusions -- Gift tax deductions -- Effect of gift tax treaty -- Computation of gift tax -- Returns and payment of gift tax -- Transfer from foreign person -- Income tax consequences associated with gift transfers -- Planning considerations -- Table of worksheets | |
| 520 | |a " ... 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 the transferor receive sufficient consideration for the transfer? The gift tax applies to direct gifts of property, transfers in trust, and transfers of real, personal, tangible, and intangible property, and it also applies to indirect gifts such as the payment of another's expenses (except for certain expenses such as tuition and medical) and interest-free loans." | ||
| 650 | 0 | |a Gifts |x Taxation |z United States | |
| 650 | 0 | |a Gifts |x Valuation |z United States | |
| 710 | 2 | |a Tax Management Inc | |
| 710 | 2 | |a Bloomberg BNA | |
| 776 | 0 | 8 | |i Online version: |a Lischer, Henry J. |t Gifts. |d Arlington, VA : Tax Management, [©2005]- |w (OCoLC)60412767 |
| 780 | 0 | 0 | |a Lischer, Henry J. |t Gifts. |d Washington, DC : Tax Management Inc., ©2005-2013 |w (OCoLC)61698127 |
| 830 | 0 | |a Tax management portfolios ; |v 845-3rd | |
| 856 | 4 | 1 | |u http://taxandaccounting.bna.com/btac/display/link_res.adp?lt=email&fname=tm_845&split=1 |
| 907 | |a .b2188405 | ||
| 998 | |a secnd | ||
| 999 | |c 103191 | ||
| 852 | |a Law Library |b Second Floor |h KF6289.A1 T34 v.845 2013 |p 33940004226179 | ||