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Contract for deed held to reflect completed gift

Publisher: John Wiley and Sons
Year: 2000
Weight: 127 KB
Volume: 17
Category: Article
ISSN: 0742-3497
DOI: 10.1002/npc.3870171204

No coin nor oath required. For personal study only.

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to receive the annuity, either alone or in conjunction with another for the decedent's life, or for any period not ascertainable with- out reference to the decedent's death, or for any period that does not in fact end before the decedent's death (IRC 5 2039(a)).