Gifts to minors /
" ... analyzes in detail the major income tax and transfer tax consequences of gifts to or for the benefit of donees of an age less than majority. The Portfolio, which is intended to familiarize the reader with the planning possibilities and the potential problem areas associated with gifts to...
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| Previous Title: | Lischer, Henry J. Gifts to minors. |
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| Main Author: | |
| Corporate Authors: | , |
| Format: | Book |
| Language: | English |
| Published: |
Arlington, VA :
Tax Management Inc.,
2015-
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| Series: | Tax management portfolios ;
846-3rd |
| Subjects: | |
| Online Access: | http://taxandaccounting.bna.com/btac/display/link_res.adp?lt=email&fname=tm_846&split=1 |
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| Summary: | " ... analyzes in detail the major income tax and transfer tax consequences of gifts to or for the benefit of donees of an age less than majority. The Portfolio, which is intended to familiarize the reader with the planning possibilities and the potential problem areas associated with gifts to minors, discusses both the tax and non-tax considerations that encourage or discourage such gifts. The Portfolio also contains a comprehensive description and evaluation of the various methods by which to make gift transfers to minors. Property management, cost, and tax planning considerations are included in the evaluations." |
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| Item Description: | Kept up to date with revision pages "This portfolio revises and supersedes 846-2nd T.M." "Bloomberg BNA"--Cover |
| Physical Description: | volumes (loose-leaf) : illustrations ; 28 cm |
| Publication Frequency: | Updated irregularly |
| Bibliography: | Includes bibliographical references (pages C1-C3) |
| ISBN: | 9781633590366 1633590364 |