Gifts / Henry J. Lischer, Jr.
2005
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Items
Details
Title
Gifts / Henry J. Lischer, Jr.
Added Corporate Author
Imprint
Arlington, VA : Tax Management, [©2005]-
Frequency
Updated irregularly.
Series
Tax management portfolios ; 845-3rd.
Formatted Contents Note
Detailed analysis. Overview of federal gift tax
Persons subject to gift tax
Definition of taxable gift
Completion of a gift: relinquishment of dominion and control over transferred property
Transfers involving married persons
Exercise or release of power of appointment as gift
Valuation of gifts
Disclaimers
Gift tax exclusions
Gift tax deductions
Effect of gift tax treaty
Computation of gift tax
Returns and payment of gift tax
Income tax consequences associated with gift transfers
Planning considerations
Working papers.
Persons subject to gift tax
Definition of taxable gift
Completion of a gift: relinquishment of dominion and control over transferred property
Transfers involving married persons
Exercise or release of power of appointment as gift
Valuation of gifts
Disclaimers
Gift tax exclusions
Gift tax deductions
Effect of gift tax treaty
Computation of gift tax
Returns and payment of gift tax
Income tax consequences associated with gift transfers
Planning considerations
Working papers.
Summary
" ... 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 for the transfer is determinative. In addition to direct gifts of property, transfers in trust, and transfers of real, personal, tangible, and intangible property, the gift tax attaches to indirect gifts, such as the payment of another's expenses (except for certain tuition and medical expenses) and interest-free loans."
Note
Formerly published in Washington, D.C., 2005-2007.
Title from title screen (viewed May 17, 2013).
Title from title screen (viewed May 17, 2013).
Bibliography, etc. Note
Includes bibliographical references.
System Details Note
Mode of access: World Wide Web.
Location
www
Available in Other Form
Print version: Lischer, Henry J. Gifts. Arlington, VA : Tax Management. Inc., ©2013-
Linked Resources
Alternate Title
Tax Management Portfolios.
Language
English
Record Appears in