Retained beneficial interests (sections 2036(a)(1) and 2037) / Henry J. Lischer, Jr. (Emeritus Professor of Law, Dedman School of Law, Southern Methodist University, Dallas, Texas).

Incomplete lifetime transfers : retained beneficial interests under section 2036(a)(1) and 2037 <dec. 9, 2008>

Arlington, VA : Tax Management, [2008]-

1 online resource.

Updated irregularly.

Tax management portfolios ; 877.

"... is concerned with lifetime transfers with respect to which the transferor retains at death one or more specified beneficial interests in the property transferred during life. If such an interest is retained at the death of the transferor, one or both of [section] 2036(a)(1) or [section] 2037 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 52, <dec. 9, 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 beneficial interests (sections 2036(a)(1) and 2037). Arlington, VA : Tax Management, [2016]-

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