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...
|Format:||Electronic Continuing Resource|
Arlington, VA :
|Series:||Tax management portfolios ;
No Tags, Be the first to tag this record!