Federal tax issues of employee plan and commercial annuities / by Edward P. Wojnaroski
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| Main Author: | |
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| Format: | Serial |
| Language: | English |
| Published: |
Arlington, VA :
Tax Management Inc.,
c2013
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| Series: | Tax Management portfolios ;
821-3rd |
| Subjects: | |
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| Item Description: | "This portfolio revises and supersedes 821-2nd T.M." "...is concerned with lifetime transfers with respect to which the transferor retains or possesses at death one or more rights or powers over possession or enjoyment. If such a right or power exists at the death of the transferor, one or both of ʹ2036(a)(2) or ʹ2038 may cause all or a portion of the transferred property to be included in the gross estate of the decedent." |
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| Physical Description: | v. (loose-leaf) ; 28 cm |
| Publication Frequency: | Updated irregularly |
| Bibliography: | Includes bibliographical references |
| ISBN: | 9781617468667 1617468665 |