"... 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, .
Bibliography, etc. Note
Includes bibliographical references.
Formatted Contents Note
Detailed analysis. Introduction Section 2036(a)(2) Section 2038 Comparison of scopes of [section] 2036(a)(2) and [section] 2038 Elements Common to [section] 2036, [section] 2037 and [section] 2038 Working papers.
Digital File Characteristics
System Details Note
Mode of access: World Wide Web.
Source of Description
Description based on contents viewed on March 15, 2016; title from description page.
Available in Other Form
Print version: Lischer, Henry J. Retained powers (sections 2036(a)(2) and 2038). Arlington, VA : Tax Management, -