Transfers Proximate to Death

Transfers within one or three years before a client's death can create various estate and income tax issues, particularly under Internal Revenue Code §§2035 and 1014, sometimes to the taxpayer's advantage. This article is a primer on the operation of these provisions and the opportunities and traps that they present

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Year of publication:	2012
Authors:	Pennell, Jeffrey N.
Publisher:	[2012]: [S.l.] : SSRN
Subject:	Sterblichkeit \| Mortality \| Öffentliche Sozialleistungen \| Social security benefits \| Geographische Entfernung \| Geographic distance

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Extent:	1 Online-Ressource (59 p)
Type of publication:	Book / Working Paper
Language:	English
Notes:	In: University of Miami on Estate Planning, Vol. 17, pp. 8-59, 1983 Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments November 3, 2011 erstellt
Source:	ECONIS - Online Catalogue of the ZBW

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