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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Bibliographic Details
Main Author: Lischer, Henry J
Corporate Author: Tax Management Inc
Format: Electronic Continuing Resource
Published: Arlington, VA : Tax Management, [©2005]-
Series:Tax management portfolios ; 845-3rd
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