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-
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| 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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