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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Table of Contents:
  • 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