✦ LIBER ✦
Gifts to social club held eligible for gift tax annual exclusion
✍ Scribed by Bruce R. Hopkins
- Publisher
- John Wiley and Sons
- Year
- 1998
- Weight
- 211 KB
- Volume
- 15
- Category
- Article
- ISSN
- 0742-3497
No coin nor oath required. For personal study only.
✦ Synopsis
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)).