Retained powers (sections 2036(a)(2) and 2038) / Henry J. Lischer, Jr. (Emeritus Professor of Law, Dedman School of Law, Southern Methodist University, Dallas, Texas).

Incomplete lifetime transfers : retained powers under section 2036(a)(2) and 2038 <dec. 8, 2008>

Arlington, VA : Tax Management, [2008]-

1 online resource.

Updated irregularly.

Tax management portfolios ; 876.

"... 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 all or a portion of the transferred property to be included in the gross estate of the decedent."

Published as Tax Management portfolio 50-6th, <dec. 8, 2008>.

Includes bibliographical references.

Mode of access: World Wide Web.

Description based on contents viewed on March 15, 2016; title from description page.

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Print version: Lischer, Henry J. Retained powers (sections 2036(a)(2) and 2038). Arlington, VA : Tax Management, [2016]-

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