Retained powers (sections 2036(a)(2) and 2038) /

Retained powers (sections 2036(a)(2) and 2038) /

"... is concerned with lifetime transfers with respect to which the transferor retains or possesses at death one or more rights or powers over possession or enjoyment. If such a right or power exists at the death of the transferor, one or both of [section] 2036(a)(2) or [section] 2038 may cause...

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Bibliographic Details
Previous Title:Lischer, Henry J. Incomplete lifetime transfers.
Main Author: Lischer, Henry J.
Corporate Authors: Tax Management Inc, Bloomberg BNA
Format: Book
Language:English
Published: Arlington, VA : Tax Management, [2016]-
Series:Tax management portfolios ; 876
Subjects:
Inheritance and transfer tax > Law and legislation > United States
Trusts and trustees > Taxation > United States
Estate planning > United States
Tax planning > United States
Online Access:http://taxandaccounting.bna.com/btac/display/link_res.adp?lt=email&fname=tm_876&split=1
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Second Floor

Holdings details from Second Floor
Call Number: KF6289.A1 T34 v.876 2016
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