Gifts /
" ... discusses the definition of "taxable gift" and analyzes when a transfer subject to the gift tax occurs. Donative intent on the part of the transferor is not required for the transfer to be a taxable gift; instead, an objective test of whether there was sufficient consideration f...
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| Main Author: | |
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| Corporate Author: | |
| Format: | Electronic Continuing Resource |
| Language: | English |
| Published: |
Arlington, VA :
Tax Management,
[©2005]-
|
| Series: | Tax management portfolios ;
845-3rd |
| Subjects: | |
| Online Access: | https://www.bloomberglaw.com/product/tax/citation/tm%20845 |
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