Federal tax issues of employee plan and commercial annuities / by Edward P. Wojnaroski
Saved in:
| Main Author: | |
|---|---|
| Format: | Serial |
| Language: | English |
| Published: |
Arlington, VA :
Tax Management Inc.,
c2013
|
| Series: | Tax Management portfolios ;
821-3rd |
| Subjects: | |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
MARC
| LEADER | 00000nas a2200000u 4500 | ||
|---|---|---|---|
| 001 | 861276726 | ||
| 003 | OCoLC | ||
| 005 | 20131025101731.0 | ||
| 008 | 131025c20139999vau | 0 0eng d | ||
| 020 | |a 9781617468667 | ||
| 020 | |a 1617468665 | ||
| 035 | |a (SKY)258135668 | ||
| 049 | |a VLA | ||
| 090 | |a KF6289 .A1 |b .T34 v.821 2013 | ||
| 100 | 1 | |a Wojnaroski, Edward P., |d 1965- | |
| 245 | 0 | 0 | |a Federal tax issues of employee plan and commercial annuities / by Edward P. Wojnaroski |
| 260 | |a Arlington, VA : |b Tax Management Inc., |c c2013 | ||
| 300 | |a v. (loose-leaf) ; |c 28 cm | ||
| 310 | |a Updated irregularly | ||
| 490 | 1 | |a Tax Management portfolios ; |v 821-3rd | |
| 500 | |a "This portfolio revises and supersedes 821-2nd T.M." | ||
| 500 | |a "...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." | ||
| 504 | |a Includes bibliographical references | ||
| 650 | 0 | |a Annuities |x Taxation | |
| 650 | 0 | |a Gifts |x Taxation | |
| 907 | |a .b2202591 | ||
| 998 | |a res | ||
| 999 | |c 104522 | ||
| 852 | |a Law Library |b Reserve |h KF6289 .A1 .T34 v.821 2013 |p 33940004249916 | ||