Gifts to minors / by Henry J. Lischer, Jr.

Arlington, VA : Tax Management Inc., [©2005]-

Updated irregularly.

Tax management portfolios ; 846-3rd.

" ... analyzes in detail the major income tax and transfer tax consequences of gifts to or for the benefit of donees of an age less than majority. The Portfolio, which is intended to familiarize the reader with the planning possibilities and the potential problem areas associated with gifts to minors, discusses both the tax and non-tax considerations that encourage or discourage such gifts. The Portfolio also contains a comprehensive description and evaluation of the various methods by which to make gift transfers to minors. Property management, cost, and tax planning considerations are included in the evaluations."

Formerly published in Washington, D.C., 2005-2007.
Title from title screen (viewed March 30, 2015).

Includes bibliographical references.

Mode of access: World Wide Web.

www

Print version: Lischer, Henry J. Gifts to minors. Arlington, VA : Tax Management Inc., 2015-

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Tax Management Portfolios.

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