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...
Saved in:
| Previous Title: | Lischer, Henry J. Gifts to minors. |
|---|---|
| Main Author: | |
| Corporate Authors: | , |
| Format: | Book |
| Language: | English |
| Published: |
Arlington, VA :
Tax Management Inc.,
2015-
|
| 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 |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
MARC
| LEADER | 00000cai a2200000Ia 4500 | ||
|---|---|---|---|
| 001 | 904986998 | ||
| 003 | OCoLC | ||
| 005 | 20181210015608.0 | ||
| 008 | 150317c20159999vauuu l 0 2eng d | ||
| 020 | |a 9781633590366 | ||
| 020 | |a 1633590364 | ||
| 040 | |a HHS |b eng |c HHS |d UCX |d CDL |d BNA |d OCLCQ |d OCLCA | ||
| 043 | |a n-us--- | ||
| 049 | |a VLAM | ||
| 050 | 4 | |a KF6289.A1 |b T34 v.846 2015 | |
| 100 | 1 | |a Lischer, Henry J | |
| 245 | 1 | 0 | |a Gifts to minors / |c by Henry J. Lischer, Jr |
| 260 | |a Arlington, VA : |b Tax Management Inc., |c 2015- | ||
| 300 | |a volumes (loose-leaf) : |b illustrations ; |c 28 cm | ||
| 310 | |a Updated irregularly | ||
| 490 | 1 | |a Tax management estates, gifts, and trusts portfolios ; |v 846-3rd | |
| 500 | |a Kept up to date with revision pages | ||
| 500 | |a "This portfolio revises and supersedes 846-2nd T.M." | ||
| 500 | |a "Bloomberg BNA"--Cover | ||
| 504 | |a Includes bibliographical references (pages C1-C3) | ||
| 505 | 0 | |a Detailed analysis. I. Introduction -- II. Factors encouraging and discouraging gifts to minors -- III. Valuation -- IV. Section 2503 gift tax exclusions for gifts to minors -- V. Mechanics of transfer -- VI. Gift transfers in trust for minors -- VII. Gifts for education expenses -- VIII. Planning issues -- Table of worksheets | |
| 520 | |a " ... 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." | ||
| 650 | 0 | |a Gifts to minors |z United States | |
| 650 | 0 | |a Children |x Legal status, laws, etc. |z United States | |
| 710 | 2 | |a Tax Management Inc | |
| 710 | 2 | |a Bloomberg BNA | |
| 776 | 0 | 8 | |i Online version: |a Lischer, Henry J. |t Gifts to minors. |d Arlington, VA : Tax Management Inc., [©2005]- |w (OCoLC)60412809 |
| 780 | 0 | 0 | |a Lischer, Henry J. |t Gifts to minors. |d Washington, D.C. : Tax Management Inc., 2005- |w (OCoLC)63161492 |
| 830 | 0 | |a Tax management portfolios ; |v 846-3rd | |
| 856 | 4 | 1 | |u http://taxandaccounting.bna.com/btac/display/link_res.adp?lt=email&fname=tm_846&split=1 |
| 907 | |a .b2253720 | ||
| 998 | |a secnd | ||
| 999 | |c 109484 | ||
| 852 | |a Law Library |b Second Floor |h KF6289.A1 T34 v.846 2015 |p 33940004320071 | ||