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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Bibliographic Details
Previous Title:Lischer, Henry J. Gifts.
Main Author: Lischer, Henry J
Corporate Authors: Tax Management Inc, Bloomberg BNA
Format: Continuing Resource
Published: Arlington, VA : Tax Management. Inc., ©2013-
Series:Tax management portfolios ; 845-3rd
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