Auerbach, Alan J.; Bradford, David F. - Griswold Center for Economic Policy Studies, Department … - 2001
or
bequest as a realization event for the transferor (presumably with no deduction by the transferor
and no inclusion … tax purposes in any event.
6
vii. Enforcement
Both the Auerbach and Bradford concepts were motivated by interest in the … the donor’s D even after the transfer and not treat the gift as a
realization event, which parallels the existing …