Section 2035 transfers /

" ... explains in detail the federal estate tax treatment of gifts made within three years of death. Under [section] 2035(a), certain gifts made within three years of the donor's death are included in the donor's gross estate. This rule minimizes the incentive for a decedent to transf...

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Bibliographic Details
Main Author: Brody, Lawrence, 1942-
Corporate Author: Tax Management Inc
Other Authors: Althauser, Lucinda A., 1965-, English, Richard L., 1960-
Format: Electronic Continuing Resource
Published: Arlington, VA : Tax Management, [©2006]-
Series:Tax management portfolios ; 818-3rd
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