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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Bibliographic Details
Previous Title:Lischer, Henry J. Gifts to minors.
Main Author: Lischer, Henry J
Corporate Authors: Tax Management Inc, Bloomberg BNA
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
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Table of Contents:
  • 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