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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| Main Author: | |
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| Corporate Author: | |
| Other Authors: | , |
| Format: | Online |
| Language: | English |
| Published: |
Arlington, VA :
Tax Management,
[©2006]-
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| Series: | Tax management portfolios ;
818-3rd |
| Subjects: | |
| Online Access: | https://www.bloomberglaw.com/product/tax/citation/tm%20818 |
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Table of Contents:
- Detailed analysis. Introduction
- Section 2035(a)
- Section 2035(b), requiring inclusion of gift tax on gifts made during the three years before decedent's death
- Section 2035(c), other rules relating to transfers within three years of death
- The [section] 2035(d) exception for bona fide sales
- Working papers