Elaine Gagliardi on Qualified Terminable Interest Property (QTIP): Inclusion in Survivor's Gross Estate (PDF)

Pursuant to I.R.C. Section 2044, property includable in the decedent surviving spouse's gross estate is property for which an I.R.C. Section 2056(b)(7) deduction was taken in the predeceased spouse's gross estate or property transferred to the decedent spouse and for which, pursuant to I.R.C. Section 2523(f), a gift tax deduction was taken on the gift tax return.

Publisher :LexisNexis Emerging Issues Analysis
Format: Electronic, 4 Pages , PDF

ISBN: 9781422429983

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