26 U.S. Code § 2501 - Imposition of tax
A tax, computed as provided in section 2502, is hereby imposed for each calendar year on the transfer of property by gift during such calendar year by any individual resident or nonresident.
Except as provided in paragraph (3), paragraph (1) shall not apply to the transfer of intangible property by a nonresident not a citizen of the United States.
Paragraph (2) shall not apply in the case of a donor to whom section 877(b) applies for the taxable year which includes the date of the transfer.
Paragraph (1) shall not apply to the transfer of money or other property to a political organization (within the meaning of section 527(e)(1)) for the use of such organization.
Paragraph (1) shall not apply to the transfer of money or other property to an organization described in paragraph (4), (5), or (6) of section 501(c) and exempt from tax under section 501(a), for the use of such organization.
A donor who is a citizen of the United States and a resident of a possession thereof shall, for purposes of the tax imposed by this chapter, be considered a “citizen” of the United States within the meaning of that term wherever used in this title unless he acquired his United States citizenship solely by reason of (1) his being a citizen of such possession of the United States, or (2) his birth or residence within such possession of the United States.
A donor who is a citizen of the United States and a resident of a possession thereof shall, for purposes of the tax imposed by this chapter, be considered a “nonresident not a citizen of the United States” within the meaning of that term wherever used in this title, but only if such donor acquired his United States citizenship solely by reason of (1) his being a citizen of such possession of the United States, or (2) his birth or residence within such possession of the United States.
2015—Subsec. (a)(6). Pub. L. 114–113 added par. (6).
2004—Subsec. (a)(3) to (5). Pub. L. 108–357 added pars. (3) and (5), redesignated former par. (5) as (4), and struck out former pars. (3) and (4) which related to exception of certain individuals from taxable transfers and burden of proof.
1997—Subsec. (a)(3)(C). Pub. L. 105–34 substituted “donor” for “decedent”.
1996—Subsec. (a)(3). Pub. L. 104–191, § 511(e)(2), substituted “Exception” for “Exceptions” in heading and amended text generally. Prior to amendment, text read as follows: “Paragraph (2) shall not apply in the case of a donor who at any time after March 8, 1965, and within the 10-year period ending with the date of transfer lost United States citizenship unless—
“(A) such donor’s loss of United States citizenship resulted from the application of section 301(b), 350, or 355 of the Immigration and Nationality Act, as amended (8 U.S.C. 1401(b), 1482, or 1487), or
“(B) such loss did not have for one of its principal purposes the avoidance of taxes under this subtitle or subtitle A.”
Subsec. (a)(3)(E). Pub. L. 104–191, § 511(f)(2)(B), added subpar. (E).
1990—Subsec. (d)(3). Pub. L. 101–508 struck out par. (3) which read as follows: “For treatment of certain transfers related to estate tax valuation freezes as gifts to which this chapter applies, see section 2036(c)(4).”
1988—Subsec. (d)(3). Pub. L. 100–647 added par. (3).
1981—Subsec. (a)(1), (4). Pub. L. 97–34 substituted “calendar year” for “calendar quarter” wherever appearing.
1976—Subsec. (a)(1). Pub. L. 94–455 inserted “for each calendar quarter” after “hereby imposed” and struck out “For the first calendar quarter of calendar year 1971 and each calendar quarter thereafter” after “General rule-”.
Subsec. (a)(4). Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
1975—Subsec. (a)(5). Pub. L. 93–625 added par. (5).
1970—Subsec. (a)(1). Pub. L. 91–614, § 102(a)(1)(A), substituted “For the first calendar quarter of the calendar year 1971 and each calendar quarter thereafter” for “For the calendar year 1955 and each calendar year thereafter” and “during such calendar quarter” for “during such calendar year”.
Subsec. (a)(4). Pub. L. 91–614, § 102(a)(1)(B), substituted “calendar quarter” for “calendar year”.
1966—Subsec. (a). Pub. L. 89–809 redesignated existing provisions as par. (1), struck out “, except transfers of intangible property by a nonresident not a citizen of the United States and who was not engaged in business in the United States during such calendar year” after “resident or nonresident”, and added pars. (2) to (4).
1960—Subsec. (a). Pub. L. 86–779, § 4(d)(2), struck out “who is” before “not a citizen”.
Subsecs. (c), (d). Pub. L. 86–779, § 4(d)(1), added subsec. (c) and redesignated former subsec. (c) as (d).
1958—Subsec. (b). Pub. L. 85–866, § 102(b), added subsec. (b) and redesignated former subsec. (b) as (c).
Subsec. (c). Pub. L. 85–866, § 102(b), redesignated former subsec. (b) as (c) and Pub. L. 85–866, § 43(b), made the heading read in the plural, designated existing provisions as par. (2) and added par. (1).
Pub. L. 114–113, div. Q, title IV, § 408(b), Dec. 18, 2015, 129 Stat. 3121, provided that:
Amendment by Pub. L. 108–357 applicable to individuals who expatriate after June 3, 2004, see section 804(f) of Pub. L. 108–357, set out as a note under section 877 of this title.
Amendment by Pub. L. 105–34 effective as if included in the provisions of the Health Insurance Portability and Accountability Act of 1996, Pub. L. 104–191, to which such amendment relates, see section 1602(i) of Pub. L. 105–34, set out as a note under section 26 of this title.
Amendment by Pub. L. 104–191 applicable to individuals losing United States citizenship on or after Feb. 6, 1995, and to long-term residents of the United States with respect to whom an event described in section 877(e)(1)(A) or (B) of this title occurs on or after Feb. 6, 1995, with special rule for certain individuals who performed an act of expatriation specified in section 1481(a)(1)–(4) of Title 8, Aliens and Nationality, before Feb. 6, 1995, see section 511(g) of Pub. L. 104–191, set out as a note under section 877 of this title.
Amendment by Pub. L. 101–508 applicable in the case of property transferred after Dec. 17, 1987, see section 11601(c) of Pub. L. 101–508, set out as a note under section 2036 of this title.
Amendment by Pub. L. 100–647 applicable in cases where transfer referred to in section 2036(c)(1)(B) of this title is on or after June 21, 1988, see section 3031(h)(2) of Pub. L. 100–647, set out as a note under section 2036 of this title.
Pub. L. 97–34, title IV, § 442(e), Aug. 13, 1981, 95 Stat. 323, provided that:
Pub. L. 94–455, title XIX, § 1902(c)(2), Oct. 4, 1976, 90 Stat. 1806, as amended by Pub. L. 95–600, title VII, § 703(j)(12), Nov. 6, 1978, 92 Stat. 2942, provided that:
Pub. L. 93–625, § 14(b), Jan. 3, 1975, 88 Stat. 2121, provided that:
Pub. L. 91–614, title I, § 102(e), Dec. 31, 1970, 84 Stat. 1842, provided that:
Pub. L. 89–809, title I, § 109(c), Nov. 13, 1966, 80 Stat. 1575, provided that:
Pub. L. 86–779, § 4(e)(3), Sept. 14, 1960, 74 Stat. 1000, provided that:
Amendment by Pub. L. 85–866 applicable to gifts made after September 2, 1958, see section 102(d) of Pub. L. 85–866, set out as a note under section 2014 of this title.
Pub. L. 114–113, div. Q, title IV, § 408(c), Dec. 18, 2015, 129 Stat. 3121, provided that:
Pub. L. 97–448, title I, § 104(d)(3), Jan. 12, 1983, 96 Stat. 2383, as amended by Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, provided that:
Written determinations for this section
These documents, sometimes referred to as "Private Letter Rulings", are taken from the IRS Written Determinations page; the IRS also publishes a fuller explanation of what they are and what they mean. The collection is updated (at our end) daily. It appears that the IRS updates their listing every Friday.
Note that the IRS often titles documents in a very plain-vanilla, duplicative way. Do not assume that identically-titled documents are the same, or that a later document supersedes another with the same title. That is unlikely to be the case.
Release dates appear exactly as we get them from the IRS. Some are clearly wrong, but we have made no attempt to correct them, as we have no way guess correctly in all cases, and do not wish to add to the confusion.
We truncate results at 20000 items. After that, you're on your own.
- Tax On Generation Skipping Transfers : 2018-04-06
- Imposition of Gift Tax Imposed v. Not Imposed : 2018-04-06
- Tax On Generation Skipping Transfers : 2018-04-06
- Imposition of Gift Tax Imposed v. Not Imposed : 2018-04-06
- Tax On Generation Skipping Transfers : 2018-04-06
- Imposition of Gift Tax Imposed v. Not Imposed : 2018-04-06
- Special Valuation Rules for Transfers in Trust : 2018-02-23
- Definition : 2018-02-23
- Imposition of Gift Tax Imposed v. Not Imposed : 2018-02-23
- Special Valuation Rules for Transfers in Trust : 2018-02-23
- Definition : 2018-02-23
- Imposition of Gift Tax Imposed v. Not Imposed : 2018-02-23
- Special Valuation Rules for Transfers in Trust : 2018-02-23
- Definition : 2018-02-23
- Imposition of Gift Tax Imposed v. Not Imposed : 2018-02-23
- Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners : 2017-12-22
- Basis of Property Acquired From a Decedent : 2017-12-22
- Powers of Appointment Transfer v. Not a Transfer : 2017-12-22
- Imposition of Gift Tax Imposed v. Not Imposed : 2017-12-22
- Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners : 2017-12-22
- Basis of Property Acquired From a Decedent : 2017-12-22
- Powers of Appointment Transfer v. Not a Transfer : 2017-12-22
- Imposition of Gift Tax Imposed v. Not Imposed : 2017-12-22
- Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners : 2017-12-22
- Basis of Property Acquired From a Decedent : 2017-12-22
- Powers of Appointment Transfer v. Not a Transfer : 2017-12-22
- Imposition of Gift Tax Imposed v. Not Imposed : 2017-12-22
- Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners : 2017-11-03
- Basis of Property Acquired From a Decedent : 2017-11-03
- Powers of Appointment Transfer v. Not a Transfer : 2017-11-03
- Imposition of Gift Tax Imposed v. Not Imposed : 2017-11-03
- Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners : 2017-11-03
- Basis of Property Acquired From a Decedent : 2017-11-03
- Powers of Appointment Transfer v. Not a Transfer : 2017-11-03
- Imposition of Gift Tax Imposed v. Not Imposed : 2017-11-03
- Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners : 2017-11-03
- Basis of Property Acquired From a Decedent : 2017-11-03
- Powers of Appointment Transfer v. Not a Transfer : 2017-11-03
- Imposition of Gift Tax Imposed v. Not Imposed : 2017-11-03
- Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners : 2017-10-20
- Powers of Appointment Transfer v. Not a Transfer : 2017-10-20
- Imposition of Gift Tax Imposed v. Not Imposed : 2017-10-20
- Tax On Generation Skipping Transfers : 2017-09-01
- Imposition of Gift Tax Imposed v. Not Imposed : 2017-09-01
- Tax On Generation Skipping Transfers : 2017-08-11
- Imposition and Rate of Tax : 2017-08-11
- Inclusion Ratio : 2017-08-11
- Imposition of Gift Tax Imposed v. Not Imposed : 2017-08-11
- General Power v. Not a General Power : 2017-07-21
- Power Created After October 21, 1942 : 2017-07-21
- Allocation of Income and Deductions : 2017-07-21
- Imposition of Gift Tax Imposed v. Not Imposed : 2017-07-21
- Tax On Generation Skipping Transfers : 2017-06-09
- Imposition of Gift Tax Imposed v. Not Imposed : 2017-06-09
- Tax On Generation Skipping Transfers : 2017-06-09
- Imposition of Gift Tax Imposed v. Not Imposed : 2017-06-09
- Definitions Applicable to Subparts A, B, C, and D : 2017-06-02
- Gross Income v. Not Gross Income : 2017-06-02
- Imposition of Gift Tax Imposed v. Not Imposed : 2017-06-02
- Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners : 2017-05-05
- Powers of Appointment Transfer v. Not a Transfer : 2017-05-05
- Imposition of Gift Tax Imposed v. Not Imposed : 2017-05-05
- Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners : 2017-05-05
- Powers of Appointment Transfer v. Not a Transfer : 2017-05-05
- Imposition of Gift Tax Imposed v. Not Imposed : 2017-05-05
- Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners : 2017-05-05
- Powers of Appointment Transfer v. Not a Transfer : 2017-05-05
- Imposition of Gift Tax Imposed v. Not Imposed : 2017-05-05
- Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners : 2017-05-05
- Powers of Appointment Transfer v. Not a Transfer : 2017-05-05
- Imposition of Gift Tax Imposed v. Not Imposed : 2017-05-05
- Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners : 2017-05-05
- Powers of Appointment Transfer v. Not a Transfer : 2017-05-05
- Imposition of Gift Tax Imposed v. Not Imposed : 2017-05-05
- Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners : 2017-05-05
- Powers of Appointment Transfer v. Not a Transfer : 2017-05-05
- Imposition of Gift Tax Imposed v. Not Imposed : 2017-05-05
- Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners : 2017-05-05
- Powers of Appointment Transfer v. Not a Transfer : 2017-05-05
- Imposition of Gift Tax Imposed v. Not Imposed : 2017-05-05
- Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners : 2017-05-05
- Powers of Appointment Transfer v. Not a Transfer : 2017-05-05
- Imposition of Gift Tax Imposed v. Not Imposed : 2017-05-05
- Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners : 2017-05-05
- Powers of Appointment Transfer v. Not a Transfer : 2017-05-05
- Imposition of Gift Tax Imposed v. Not Imposed : 2017-05-05
- Qualified Subchapter S Trusts : 2017-03-03
- Gross Income v. Not Gross Income : 2017-03-03
- Grantor Trusts : 2017-03-03
- Multiple Trusts : 2017-03-03
- Imposition of Gift Tax Imposed v. Not Imposed : 2017-03-03
- Inclusion of Amounts in Gro : 2017-03-03
- Gift v. Not a Gift : 2017-02-17
- Property in Which Decedent Had an Interest : 2017-02-17
- Pre-1942 Powers : 2017-02-17
- Power Created on or Before October 21, 1942 : 2017-02-17
- Time Limit : 2017-02-17
- Gift v. Not a Gift : 2017-02-17
- Property in Which Decedent Had an Interest : 2017-02-17
- Pre-1942 Powers : 2017-02-17
- Power Created on or Before October 21, 1942 : 2017-02-17
- Time Limit : 2017-02-17
- Gift v. Not a Gift : 2017-02-17
- Property in Which Decedent Had an Interest : 2017-02-17
- Pre-1942 Powers : 2017-02-17
- Power Created on or Before October 21, 1942 : 2017-02-17
- Time Limit : 2017-02-17
- Tax On Generation Skipping Transfers : 2017-01-13
- Definitions Applicable to Subparts A, B, C, and D : 2017-01-13
- Gross Income v. Not Gross Income : 2017-01-13
- Inclusion of Certain Property in Gross Estate : 2017-01-13
- Imposition of Gift Tax Imposed v. Not Imposed : 2017-01-13
- Tax On Generation Skipping Transfers : 2017-01-13
- Definitions Applicable to Subparts A, B, C, and D : 2017-01-13
- Gross Income v. Not Gross Income : 2017-01-13
- Imposition of Gift Tax Imposed v. Not Imposed : 2017-01-13
- Persons Treated as Grantors : 2016-12-30
- Basis of Property Acquired From a Decedent : 2016-12-30
- Powers of Appointment Transfer v. Not a Transfer : 2016-12-30
- Imposition of Gift Tax Imposed v. Not Imposed : 2016-12-30
- Persons Treated as Grantors : 2016-12-30
- Basis of Property Acquired From a Decedent : 2016-12-30
- Powers of Appointment Transfer v. Not a Transfer : 2016-12-30
- Imposition of Gift Tax Imposed v. Not Imposed : 2016-12-30
- Persons Treated as Grantors : 2016-12-30
- Basis of Property Acquired From a Decedent : 2016-12-30
- Powers of Appointment Transfer v. Not a Transfer : 2016-12-30
- Imposition of Gift Tax Imposed v. Not Imposed : 2016-12-30
- Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners : 2016-12-30
- Basis of Property Acquired From a Decedent : 2016-12-30
- Imposition of Gift Tax Imposed v. Not Imposed : 2016-12-30
- Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners : 2016-12-30
- Basis of Property Acquired From a Decedent : 2016-12-30
- Powers of Appointment Transfer v. Not a Transfer : 2016-12-30
- Imposition of Gift Tax Imposed v. Not Imposed : 2016-12-30
- Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners : 2016-12-30
- Basis of Property Acquired From a Decedent : 2016-12-30
- Powers of Appointment Transfer v. Not a Transfer : 2016-12-30
- Imposition of Gift Tax Imposed v. Not Imposed : 2016-12-30
- Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners : 2016-12-30
- Basis of Property Acquired From a Decedent : 2016-12-30
- Powers of Appointment Transfer v. Not a Transfer : 2016-12-30
- Imposition of Gift Tax Imposed v. Not Imposed : 2016-12-30
- Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners : 2016-12-30
- Basis of Property Acquired From a Decedent : 2016-12-30
- Powers of Appointment Transfer v. Not a Transfer : 2016-12-30
- Imposition of Gift Tax Imposed v. Not Imposed : 2016-12-30
- Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners : 2016-12-30
- Basis of Property Acquired From a Decedent : 2016-12-30
- Powers of Appointment Transfer v. Not a Transfer : 2016-12-30
- Imposition of Gift Tax Imposed v. Not Imposed : 2016-12-30
- Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners : 2016-12-09
- Powers of Appointment Transfer v. Not a Transfer : 2016-12-09
- Imposition of Gift Tax Imposed v. Not Imposed : 2016-12-09
- Tax On Generation Skipping Transfers : 2016-11-18
- Imposition of Gift Tax Imposed v. Not Imposed : 2016-11-18
- Irrevocable Trusts : 2016-10-14
- Gift v. Not a Gift : 2016-10-14
- General Power v. Not a General Power : 2016-10-14
- Irrevocable Trusts : 2016-10-14
- Gift v. Not a Gift : 2016-10-14
- General Power v. Not a General Power : 2016-10-14
- Irrevocable Trusts : 2016-10-14
- Gift v. Not a Gift : 2016-10-14
- General Power v. Not a General Power : 2016-10-14
- Irrevocable Trusts : 2016-10-14
- Gift v. Not a Gift : 2016-10-14
- General Power v. Not a General Power : 2016-10-14
- Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners : 2016-09-02
- Powers of Appointment Transfer v. Not a Transfer : 2016-09-02
- Imposition of Gift Tax Imposed v. Not Imposed : 2016-09-02
- Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners : 2016-09-02
- Powers of Appointment Transfer v. Not a Transfer : 2016-09-02
- Imposition of Gift Tax Imposed v. Not Imposed : 2016-09-02
- Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners : 2016-09-02
- Powers of Appointment Transfer v. Not a Transfer : 2016-09-02
- Imposition of Gift Tax Imposed v. Not Imposed : 2016-09-02
- Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners : 2016-09-02
- Powers of Appointment Transfer v. Not a Transfer : 2016-09-02
- Imposition of Gift Tax Imposed v. Not Imposed : 2016-09-02
- Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners : 2016-09-02
- Powers of Appointment Transfer v. Not a Transfer : 2016-09-02
- Imposition of Gift Tax Imposed v. Not Imposed : 2016-09-02
- Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners : 2016-09-02
- Powers of Appointment Transfer v. Not a Transfer : 2016-09-02
- Imposition of Gift Tax Imposed v. Not Imposed : 2016-09-02
- Persons Treated as Grantors : 2016-07-08
- Powers of Appointment Transfer v. Not a Transfer : 2016-07-08
- Imposition of Gift Tax Imposed v. Not Imposed : 2016-07-08
- Tax On Generation Skipping Transfers : 2016-07-08
- Gross Income v. Not Gross Income : 2016-07-08
- Imposition of Gift Tax Imposed v. Not Imposed : 2016-07-08
- Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners : 2016-04-01
- Powers of Appointment Transfer v. Not a Transfer : 2016-04-01
- Imposition of Gift Tax Imposed v. Not Imposed : 2016-04-01
- Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners : 2016-04-01
- Powers of Appointment Transfer v. Not a Transfer : 2016-04-01
- Imposition of Gift Tax Imposed v. Not Imposed : 2016-04-01
- Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners : 2016-04-01
- Powers of Appointment Transfer v. Not a Transfer : 2016-04-01
- Imposition of Gift Tax Imposed v. Not Imposed : 2016-04-01
- Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners : 2016-03-25
- Powers of Appointment Transfer v. Not a Transfer : 2016-03-25
- Imposition of Gift Tax Imposed v. Not Imposed : 2016-03-25
- Tax On Generation Skipping Transfers : 2016-01-22
- Imposition of Gift Tax Imposed v. Not Imposed : 2016-01-22
- Persons Treated as Grantors : 2015-12-11
- Powers of Appointment Transfer v. Not a Transfer : 2015-12-11
- Imposition of Gift Tax Imposed v. Not Imposed : 2015-12-11
- Persons Treated as Grantors : 2015-12-11
- Powers of Appointment Transfer v. Not a Transfer : 2015-12-11
- Imposition of Gift Tax Imposed v. Not Imposed : 2015-12-11
- Persons Treated as Grantors : 2015-12-11
- Powers of Appointment Transfer v. Not a Transfer : 2015-12-11
- Imposition of Gift Tax Imposed v. Not Imposed : 2015-12-11
- Persons Treated as Grantors : 2015-12-11
- Powers of Appointment Transfer v. Not a Transfer : 2015-12-11
- Imposition of Gift Tax Imposed v. Not Imposed : 2015-12-11
- Persons Treated as Grantors : 2015-12-11
- Powers of Appointment Transfer v. Not a Transfer : 2015-12-11
- Imposition of Gift Tax Imposed v. Not Imposed : 2015-12-11
- Persons Treated as Grantors : 2015-12-11
- Powers of Appointment Transfer v. Not a Transfer : 2015-12-11
- Imposition of Gift Tax Imposed v. Not Imposed : 2015-12-11
- Persons Treated as Grantors : 2015-12-11
- Powers of Appointment Transfer v. Not a Transfer : 2015-12-11
- Imposition of Gift Tax Imposed v. Not Imposed : 2015-12-11
- Persons Treated as Grantors : 2015-12-11
- Powers of Appointment Transfer v. Not a Transfer : 2015-12-11
- Imposition of Gift Tax Imposed v. Not Imposed : 2015-12-11
- Gift v. Not a Gift : 2015-10-30
- Tax On Generation Skipping Transfers : 2015-10-23
- Imposition of Gift Tax Imposed v. Not Imposed : 2015-10-23
- Tax On Generation Skipping Transfers : 2015-08-07
- Definitions Applicable to Subparts A, B, C, and D : 2015-08-07
- Imposition and Rate of Tax : 2015-08-07
- Imposition of Gift Tax Imposed v. Not Imposed : 2015-08-07
- Tax On Generation Skipping Transfers : 2015-08-07
- Definitions Applicable to Subparts A, B, C, and D : 2015-08-07
- Imposition and Rate of Tax : 2015-08-07
- Imposition of Gift Tax Imposed v. Not Imposed : 2015-08-07
- Tax On Generation Skipping Transfers : 2015-08-07
- Definitions Applicable to Subparts A, B, C, and D : 2015-08-07
- Imposition and Rate of Tax : 2015-08-07
- Imposition of Gift Tax Imposed v. Not Imposed : 2015-08-07
- Tax On Generation Skipping Transfers : 2015-08-07
- Definitions Applicable to Subparts A, B, C, and D : 2015-08-07
- Imposition and Rate of Tax : 2015-08-07
- Imposition of Gift Tax Imposed v. Not Imposed : 2015-08-07
- Tax On Generation Skipping Transfers : 2015-08-07
- Definitions Applicable to Subparts A, B, C, and D : 2015-08-07
- Imposition and Rate of Tax : 2015-08-07
- Imposition of Gift Tax Imposed v. Not Imposed : 2015-08-07
- Tax On Generation Skipping Transfers : 2015-08-07
- Imposition and Rate of Tax : 2015-08-07
- Imposition of Gift Tax Imposed v. Not Imposed : 2015-08-07
- Tax On Generation Skipping Transfers : 2015-07-31
- Definitions Applicable to Subparts A, B, C, and D : 2015-07-31
- Imposition and Rate of Tax : 2015-07-31
- Imposition of Gift Tax Imposed v. Not Imposed : 2015-07-31
- Tax On Generation Skipping Transfers : 2015-07-31
- Definitions Applicable to Subparts A, B, C, and D : 2015-07-31
- Imposition and Rate of Tax : 2015-07-31
- Imposition of Gift Tax Imposed v. Not Imposed : 2015-07-31
- Definitions Applicable to Subparts A, B, C, and D : 2015-07-31
- Imposition and Rate of Tax : 2015-07-31
- Imposition of Gift Tax Imposed v. Not Imposed : 2015-07-31
- Tax On Generation Skipping Transfers : 2015-07-31
- Definitions Applicable to Subparts A, B, C, and D : 2015-07-31
- Imposition and Rate of Tax : 2015-07-31
- Imposition of Gift Tax Imposed v. Not Imposed : 2015-07-31
- Tax On Generation Skipping Transfers : 2015-07-31
- Definitions Applicable to Subparts A, B, C, and D : 2015-07-31
- Imposition and Rate of Tax : 2015-07-31
- Imposition of Gift Tax Imposed v. Not Imposed : 2015-07-31
- Tax On Generation Skipping Transfers : 2015-07-24
- Definitions Applicable to Subparts A, B, C, and D : 2015-07-24
- Imposition and Rate of Tax : 2015-07-24
- Imposition of Gift Tax Imposed v. Not Imposed : 2015-07-24
- Tax On Generation Skipping Transfers : 2015-07-24
- Definitions Applicable to Subparts A, B, C, and D : 2015-07-24
- Imposition and Rate of Tax : 2015-07-24
- Imposition of Gift Tax Imposed v. Not Imposed : 2015-07-24
- Tax On Generation Skipping Transfers : 2015-07-24
- Definitions Applicable to Subparts A, B, C, and D : 2015-07-24
- Imposition and Rate of Tax : 2015-07-24
- Imposition of Gift Tax Imposed v. Not Imposed : 2015-07-24
- Tax On Generation Skipping Transfers : 2015-07-24
- Definitions Applicable to Subparts A, B, C, and D : 2015-07-24
- Imposition and Rate of Tax : 2015-07-24
- Imposition of Gift Tax Imposed v. Not Imposed : 2015-07-24
- Tax On Generation Skipping Transfers : 2015-07-24
- Definitions Applicable to Subparts A, B, C, and D : 2015-07-24
- Imposition and Rate of Tax : 2015-07-24
- Imposition of Gift Tax Imposed v. Not Imposed : 2015-07-24
- Tax On Generation Skipping Transfers : 2015-07-24
- Definitions Applicable to Subparts A, B, C, and D : 2015-07-24
- Imposition and Rate of Tax : 2015-07-24
- Imposition of Gift Tax Imposed v. Not Imposed : 2015-07-24
- Irrevocable Trusts : 2015-07-10
- Imposition of Gift Tax Imposed v. Not Imposed : 2015-07-10
- Definitions Applicable to Subparts A, B, C, and D : 2015-07-03
- Gift v. Not a Gift : 2015-07-03
- Tax On Generation Skipping Transfers : 2015-06-19
- Definitions Applicable to Subparts A, B, C, and D : 2015-06-19
- Gross Income v. Not Gross Income : 2015-06-19
- Holding Period of Capital Assets : 2015-06-19
- Inclusion of Amounts in Gross Income of Beneficiar : 2015-06-19
- Imposition of Gift Tax Imposed v. Not Imposed : 2015-06-19
- Tax On Generation Skipping Transfers : 2015-05-22
- Gift v. Not a Gift : 2015-05-22
- Tax On Generation Skipping Transfers : 2015-05-22
- Gift v. Not a Gift : 2015-05-22
- Tax On Generation Skipping Transfers : 2015-05-22
- Gift v. Not a Gift : 2015-05-22
- Imposition of Gift Tax Imposed v. Not Imposed : 2015-05-08
- Tax On Generation Skipping Transfers : 2015-04-17
- Gross Income v. Not Gross Income : 2015-04-17
- Holding Period of Capital Assets : 2015-04-17
- Property Differing Materially : 2015-04-17
- Imposition of Gift Tax Imposed v. Not Imposed : 2015-04-17
- Tax On Generation Skipping Transfers : 2015-04-17
- Gross Income v. Not Gross Income : 2015-04-17
- Holding Period of Capital Assets : 2015-04-17
- Property Differing Materially : 2015-04-17
- Imposition of Gift Tax Imposed v. Not Imposed : 2015-04-17
- Tax On Generation Skipping Transfers : 2015-04-17
- Definitions Applicable to Subparts A, B, C, and D : 2015-04-17
- Imposition and Rate of Tax : 2015-04-17
- Imposition of Gift Tax Imposed v. Not Imposed : 2015-04-17
- Tax On Generation Skipping Transfers : 2015-04-17
- Definitions Applicable to Subparts A, B, C, and D : 2015-04-17
- Imposition and Rate of Tax : 2015-04-17
- Imposition of Gift Tax Imposed v. Not Imposed : 2015-04-17
- Tax On Generation Skipping Transfers : 2015-04-10
- Imposition of Gift Tax Imposed v. Not Imposed : 2015-04-10
- Tax On Generation Skipping Transfers : 2015-04-10
- Imposition of Gift Tax Imposed v. Not Imposed : 2015-04-10
- Tax On Generation Skipping Transfers : 2015-04-10
- Imposition of Gift Tax Imposed v. Not Imposed : 2015-04-10
- Tax On Generation Skipping Transfers : 2015-04-10
- Imposition of Gift Tax Imposed v. Not Imposed : 2015-04-10
- Tax On Generation Skipping Transfers : 2015-03-13
- Imposition of Gift Tax Imposed v. Not Imposed : 2015-03-13
- Tax On Generation Skipping Transfers : 2015-03-13
- Imposition of Gift Tax Imposed v. Not Imposed : 2015-03-13
- Tax On Generation Skipping Transfers : 2015-03-13
- Imposition of Gift Tax Imposed v. Not Imposed : 2015-03-13
- Tax On Generation Skipping Transfers : 2015-03-13
- Imposition of Gift Tax Imposed v. Not Imposed : 2015-03-13
- Tax On Generation Skipping Transfers : 2015-03-13
- Imposition of Gift Tax Imposed v. Not Imposed : 2015-03-13
- Tax On Generation Skipping Transfers : 2015-03-13
- Imposition of Gift Tax Imposed v. Not Imposed : 2015-03-13
- Tax On Generation Skipping Transfers : 2015-03-13
- Imposition of Gift Tax Imposed v. Not Imposed : 2015-03-13
- Tax On Generation Skipping Transfers : 2015-03-13
- Imposition of Gift Tax Imposed v. Not Imposed : 2015-03-13
- Tax On Generation Skipping Transfers : 2015-03-13
- Imposition of Gift Tax Imposed v. Not Imposed : 2015-03-13
- Tax On Generation Skipping Transfers : 2015-03-06
- Imposition of Gift Tax Imposed v. Not Imposed : 2015-03-06
- Tax On Generation Skipping Transfers : 2015-03-06
- Imposition of Gift Tax Imposed v. Not Imposed : 2015-03-06
- Tax On Generation Skipping Transfers : 2015-03-06
- Imposition of Gift Tax Imposed v. Not Imposed : 2015-03-06
- Tax On Generation Skipping Transfers : 2015-03-06
- Imposition of Gift Tax Imposed v. Not Imposed : 2015-03-06
- Tax On Generation Skipping Transfers : 2015-03-06
- Imposition of Gift Tax Imposed v. Not Imposed : 2015-03-06
- Tax On Generation Skipping Transfers : 2015-03-06
- Imposition of Gift Tax Imposed v. Not Imposed : 2015-03-06
- Tax On Generation Skipping Transfers : 2015-03-06
- Imposition of Gift Tax Imposed v. Not Imposed : 2015-03-06
- Tax On Generation Skipping Transfers : 2015-03-06
- Imposition of Gift Tax Imposed v. Not Imposed : 2015-03-06
- Tax On Generation Skipping Transfers : 2015-03-06
- Imposition of Gift Tax Imposed v. Not Imposed : 2015-03-06
- Tax On Generation Skipping Transfers : 2015-03-06
- Imposition of Gift Tax Imposed v. Not Imposed : 2015-03-06
- Tax On Generation Skipping Transfers : 2015-03-06
- Imposition of Gift Tax Imposed v. Not Imposed : 2015-03-06
- Tax On Generation Skipping Transfers : 2015-03-06
- Imposition of Gift Tax Imposed v. Not Imposed : 2015-03-06
- Tax On Generation Skipping Transfers : 2015-03-06
- Imposition of Gift Tax Imposed v. Not Imposed : 2015-03-06
- Tax On Generation Skipping Transfers : 2015-03-06
- Imposition of Gift Tax Imposed v. Not Imposed : 2015-03-06
- Tax On Generation Skipping Transfers : 2015-03-06
- Imposition of Gift Tax Imposed v. Not Imposed : 2015-03-06
- Persons Treated as Grantors : 2015-03-06
- Powers of Appointment Transfer v. Not a Transfer : 2015-03-06
- Imposition of Gift Tax Imposed v. Not Imposed : 2015-03-06
- Persons Treated as Grantors : 2015-03-06
- Powers of Appointment Transfer v. Not a Transfer : 2015-03-06
- Imposition of Gift Tax Imposed v. Not Imposed : 2015-03-06
- Persons Treated as Grantors : 2015-03-06
- Powers of Appointment Transfer v. Not a Transfer : 2015-03-06
- Imposition of Gift Tax Imposed v. Not Imposed : 2015-03-06
- Persons Treated as Grantors : 2015-03-06
- Powers of Appointment Transfer v. Not a Transfer : 2015-03-06
- Imposition of Gift Tax Imposed v. Not Imposed : 2015-03-06
- Persons Treated as Grantors : 2015-03-06
- Powers of Appointment Transfer v. Not a Transfer : 2015-03-06
- Imposition of Gift Tax Imposed v. Not Imposed : 2015-03-06
- Persons Treated as Grantors : 2015-03-06
- Powers of Appointment Transfer v. Not a Transfer : 2015-03-06
- Imposition of Gift Tax Imposed v. Not Imposed : 2015-03-06
- Persons Treated as Grantors : 2015-03-06
- Powers of Appointment Transfer v. Not a Transfer : 2015-03-06
- Imposition of Gift Tax Imposed v. Not Imposed : 2015-03-06
- Persons Treated as Grantors : 2015-03-06
- Powers of Appointment Transfer v. Not a Transfer : 2015-03-06
- Imposition of Gift Tax Imposed v. Not Imposed : 2015-03-06
- Tax On Generation Skipping Transfers : 2015-02-27
- Imposition of Gift Tax Imposed v. Not Imposed : 2015-02-27
- Tax On Generation Skipping Transfers : 2015-02-27
- Imposition of Gift Tax Imposed v. Not Imposed : 2015-02-27
- Tax On Generation Skipping Transfers : 2015-02-27
- Imposition of Gift Tax Imposed v. Not Imposed : 2015-02-27
- Tax On Generation Skipping Transfers : 2015-02-27
- Imposition of Gift Tax Imposed v. Not Imposed : 2015-02-27
- Tax On Generation Skipping Transfers : 2015-02-27
- Imposition of Gift Tax Imposed v. Not Imposed : 2015-02-27
- Tax On Generation Skipping Transfers : 2015-02-27
- Imposition of Gift Tax Imposed v. Not Imposed : 2015-02-27
- Tax On Generation Skipping Transfers : 2015-02-27
- Imposition of Gift Tax Imposed v. Not Imposed : 2015-02-27
- Tax On Generation Skipping Transfers : 2015-02-27
- Imposition of Gift Tax Imposed v. Not Imposed : 2015-02-27
- Tax On Generation Skipping Transfers : 2015-02-27
- Imposition of Gift Tax Imposed v. Not Imposed : 2015-02-27
- Tax On Generation Skipping Transfers : 2015-02-27
- Imposition of Gift Tax Imposed v. Not Imposed : 2015-02-27
- Tax On Generation Skipping Transfers : 2015-02-27
- Imposition of Gift Tax Imposed v. Not Imposed : 2015-02-27
- Tax On Generation Skipping Transfers : 2015-02-27
- Imposition of Gift Tax Imposed v. Not Imposed : 2015-02-27
- Tax On Generation Skipping Transfers : 2015-02-27
- Imposition of Gift Tax Imposed v. Not Imposed : 2015-02-27
- Tax On Generation Skipping Transfers : 2015-02-27
- Imposition of Gift Tax Imposed v. Not Imposed : 2015-02-27
- Tax On Generation Skipping Transfers : 2015-02-27
- Imposition of Gift Tax Imposed v. Not Imposed : 2015-02-27
- Tax On Generation Skipping Transfers : 2015-02-27
- Imposition of Gift Tax Imposed v. Not Imposed : 2015-02-27
- Tax On Generation Skipping Transfers : 2015-02-27
- Imposition of Gift Tax Imposed v. Not Imposed : 2015-02-27
- Tax On Generation Skipping Transfers : 2014-12-19
- Imposition of Gift Tax Imposed v. Not Imposed : 2014-12-19
- Tax On Generation Skipping Transfers : 2014-10-24
- Gross Income v. Not Gross Income : 2014-10-24
- Holding Period of Capital Assets : 2014-10-24
- Property Differing Materially : 2014-10-24
- Imposition of Gift Tax Imposed v. Not Imposed : 2014-10-24
- Tax On Generation Skipping Transfers : 2014-10-17
- Imposition of Gift Tax Imposed v. Not Imposed : 2014-10-17
- Tax On Generation Skipping Transfers : 2014-10-17
- Imposition of Gift Tax Imposed v. Not Imposed : 2014-10-17
- Tax On Generation Skipping Transfers : 2014-10-17
- Imposition of Gift Tax Imposed v. Not Imposed : 2014-10-17
- Tax On Generation Skipping Transfers : 2014-10-17
- Imposition of Gift Tax Imposed v. Not Imposed : 2014-10-17
- Tax On Generation Skipping Transfers : 2014-10-17
- Imposition of Gift Tax Imposed v. Not Imposed : 2014-10-17
- Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners : 2014-10-03
- Powers of Appointment Transfer v. Not a Transfer : 2014-10-03
- Imposition of Gift Tax Imposed v. Not Imposed : 2014-10-03
- Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners : 2014-10-03
- Powers of Appointment Transfer v. Not a Transfer : 2014-10-03
- Imposition of Gift Tax Imposed v. Not Imposed : 2014-10-03
- Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners : 2014-10-03
- Powers of Appointment Transfer v. Not a Transfer : 2014-10-03
- Imposition of Gift Tax Imposed v. Not Imposed : 2014-10-03
- Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners : 2014-10-03
- Powers of Appointment Transfer v. Not a Transfer : 2014-10-03
- Imposition of Gift Tax Imposed v. Not Imposed : 2014-10-03
- Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners : 2014-10-03
- Powers of Appointment Transfer v. Not a Transfer : 2014-10-03
- Imposition of Gift Tax Imposed v. Not Imposed : 2014-10-03
- Tax On Generation Skipping Transfers : 2014-09-19
- Imposition of Gift Tax Imposed v. Not Imposed : 2014-09-19
- Powers of Appointment Transfer v. Not a Transfer : 2014-09-19
- Imposition of Gift Tax Imposed v. Not Imposed : 2014-09-19
- Powers of Appointment Transfer v. Not a Transfer : 2014-09-19
- Imposition of Gift Tax Imposed v. Not Imposed : 2014-09-19
- Powers of Appointment Transfer v. Not a Transfer : 2014-09-19
- Imposition of Gift Tax Imposed v. Not Imposed : 2014-09-19
- Powers of Appointment Transfer v. Not a Transfer : 2014-09-19
- Imposition of Gift Tax Imposed v. Not Imposed : 2014-09-19
- Tax On Generation Skipping Transfers : 2014-09-05
- Definitions Applicable to Subparts A, B, C, and D : 2014-09-05
- Gross Income v. Not Gross Income : 2014-09-05
- Holding Period of Capital Assets : 2014-09-05
- Inclusion of Amounts in Gross Income of Beneficiar : 2014-09-05
- Imposition of Gift Tax Imposed v. Not Imposed : 2014-09-05
- Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners : 2014-09-05
- Powers of Appointment Transfer v. Not a Transfer : 2014-09-05
- Imposition of Gift Tax Imposed v. Not Imposed : 2014-09-05
- Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners : 2014-09-05
- Powers of Appointment Transfer v. Not a Transfer : 2014-09-05
- Imposition of Gift Tax Imposed v. Not Imposed : 2014-09-05
- Powers of Appointment Transfer v. Not a Transfer : 2014-09-05
- Imposition of Gift Tax Imposed v. Not Imposed : 2014-09-05
- Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners : 2014-09-05
- Powers of Appointment Transfer v. Not a Transfer : 2014-09-05
- Imposition of Gift Tax Imposed v. Not Imposed : 2014-09-05
- Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners : 2014-09-05
- Powers of Appointment Transfer v. Not a Transfer : 2014-09-05
- Imposition of Gift Tax Imposed v. Not Imposed : 2014-09-05
- Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners : 2014-09-05
- Powers of Appointment Transfer v. Not a Transfer : 2014-09-05
- Imposition of Gift Tax Imposed v. Not Imposed : 2014-09-05
- Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners : 2014-09-05
- Powers of Appointment Transfer v. Not a Transfer : 2014-09-05
- Imposition of Gift Tax Imposed v. Not Imposed : 2014-09-05
- Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners : 2014-09-05
- Powers of Appointment Transfer v. Not a Transfer : 2014-09-05
- Imposition of Gift Tax Imposed v. Not Imposed : 2014-09-05
- Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners : 2014-09-05
- Powers of Appointment Transfer v. Not a Transfer : 2014-09-05
- Imposition of Gift Tax Imposed v. Not Imposed : 2014-09-05
- Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners : 2014-09-05
- Powers of Appointment Transfer v. Not a Transfer : 2014-09-05
- Imposition of Gift Tax Imposed v. Not Imposed : 2014-09-05
- Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners : 2014-09-05
- Powers of Appointment Transfer v. Not a Transfer : 2014-09-05
- Imposition of Gift Tax Imposed v. Not Imposed : 2014-09-05
- Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners : 2014-09-05
- Powers of Appointment Transfer v. Not a Transfer : 2014-09-05
- Imposition of Gift Tax Imposed v. Not Imposed : 2014-09-05
- Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners : 2014-09-05
- Powers of Appointment Transfer v. Not a Transfer : 2014-09-05
- Imposition of Gift Tax Imposed v. Not Imposed : 2014-09-05
- Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners : 2014-09-05
- Powers of Appointment Transfer v. Not a Transfer : 2014-09-05
- Imposition of Gift Tax Imposed v. Not Imposed : 2014-09-05
- Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners : 2014-09-05
- Powers of Appointment Transfer v. Not a Transfer : 2014-09-05
- Imposition of Gift Tax Imposed v. Not Imposed : 2014-09-05
- Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners : 2014-09-05
- Powers of Appointment Transfer v. Not a Transfer : 2014-09-05
- Imposition of Gift Tax Imposed v. Not Imposed : 2014-09-05
- Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners : 2014-09-05
- Powers of Appointment Transfer v. Not a Transfer : 2014-09-05
- Imposition of Gift Tax Imposed v. Not Imposed : 2014-09-05
- Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners : 2014-09-05
- Powers of Appointment Transfer v. Not a Transfer : 2014-09-05
- Imposition of Gift Tax Imposed v. Not Imposed : 2014-09-05
- Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners : 2014-09-05
- Powers of Appointment Transfer v. Not a Transfer : 2014-09-05
- Imposition of Gift Tax Imposed v. Not Imposed : 2014-09-05
- Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners : 2014-09-05
- Powers of Appointment Transfer v. Not a Transfer : 2014-09-05
- Imposition of Gift Tax Imposed v. Not Imposed : 2014-09-05
- Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners : 2014-09-05
- Powers of Appointment Transfer v. Not a Transfer : 2014-09-05
- Imposition of Gift Tax Imposed v. Not Imposed : 2014-09-05
- Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners : 2014-09-05
- Powers of Appointment Transfer v. Not a Transfer : 2014-09-05
- Imposition of Gift Tax Imposed v. Not Imposed : 2014-09-05
- Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners : 2014-09-05
- Powers of Appointment Transfer v. Not a Transfer : 2014-09-05
- Imposition of Gift Tax Imposed v. Not Imposed : 2014-09-05
- Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners : 2014-09-05
- Powers of Appointment Transfer v. Not a Transfer : 2014-09-05
- Imposition of Gift Tax Imposed v. Not Imposed : 2014-09-05
- Irrevocable Trusts : 2014-09-05
- Gift v. Not a Gift : 2014-09-05
- General Power v. Not a General Power : 2014-09-05
- Property in Which Decedent Had an Interest : 2014-09-05
- Powers of Appointment Transfer v. Not a Transfer : 2014-09-05
- Special Valuation Rules for Transfers in Trust : 2014-08-29
- Power Created After October 21, 1942 : 2014-08-29
- Imposition of Gift Tax Imposed v. Not Imposed : 2014-08-29
- Irrevocable Trusts : 2014-08-22
- Gift v. Not a Gift : 2014-08-22
- General Power v. Not a General Power : 2014-08-22
- Property in Which Decedent Had an Interest : 2014-08-22
- Powers of Appointment Transfer v. Not a Transfer : 2014-08-22
- Irrevocable Trusts : 2014-08-22
- Gift v. Not a Gift : 2014-08-22
- General Power v. Not a General Power : 2014-08-22
- Property in Which Decedent Had an Interest : 2014-08-22
- Powers of Appointment Transfer v. Not a Transfer : 2014-08-22
- Irrevocable Trusts : 2014-08-15
- Gift v. Not a Gift : 2014-08-15
- General Power v. Not a General Power : 2014-08-15
- Property in Which Decedent Had an Interest : 2014-08-15
- Powers of Appointment Transfer v. Not a Transfer : 2014-08-15
- Rollover Contributions : 2014-08-08
- Imposition of Gift Tax Imposed v. Not Imposed : 2014-08-08
- Irrevocable Trusts : 2014-08-08
- Gift v. Not a Gift : 2014-08-08
- General Power v. Not a General Power : 2014-08-08
- Property in Which Decedent Had an Interest : 2014-08-08
- Powers of Appointment Transfer v. Not a Transfer : 2014-08-08
- Persons Treated as Grantors : 2014-07-25
- Powers of Appointment Transfer v. Not a Transfer : 2014-07-25
- Imposition of Gift Tax Imposed v. Not Imposed : 2014-07-25
- Persons Treated as Grantors : 2014-07-25
- Powers of Appointment Transfer v. Not a Transfer : 2014-07-25
- Imposition of Gift Tax Imposed v. Not Imposed : 2014-07-25
- Persons Treated as Grantors : 2014-07-25
- Powers of Appointment Transfer v. Not a Transfer : 2014-07-25
- Imposition of Gift Tax Imposed v. Not Imposed : 2014-07-25
- Persons Treated as Grantors : 2014-07-25
- Powers of Appointment Transfer v. Not a Transfer : 2014-07-25
- Imposition of Gift Tax Imposed v. Not Imposed : 2014-07-25
- Persons Treated as Grantors : 2014-07-25
- Powers of Appointment Transfer v. Not a Transfer : 2014-07-25
- Imposition of Gift Tax Imposed v. Not Imposed : 2014-07-25
- Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners : 2014-06-27
- Powers of Appointment Transfer v. Not a Transfer : 2014-06-27
- Imposition of Gift Tax Imposed v. Not Imposed : 2014-06-27
- Imposition of Gift Tax Imposed v. Not Imposed : 2014-05-30
- Transfers in General Gift v. Not a Gift : 2014-05-30
- Taxable Termination Taxable Distribution Direct Skip : 2014-05-30
- Qualified Subchapter S Trusts : 2014-05-09
- Disposition of Certain Life Estates : 2014-05-09
- Imposition of Gift Tax Imposed v. Not Imposed : 2014-05-09
- Imposition and Rate of Tax : 2014-05-02
- Irrevocable Trusts : 2014-05-02
- Gift v. Not a Gift : 2014-05-02
- Imposition and Rate of Tax : 2014-05-02
- Irrevocable Trusts : 2014-05-02
- Gift v. Not a Gift : 2014-05-02
- Imposition and Rate of Tax : 2014-05-02
- Irrevocable Trusts : 2014-05-02
- Gift v. Not a Gift : 2014-05-02
- Tax On Generation Skipping Transfers : 2014-05-02
- Gross Income v. Not Gross Income : 2014-05-02
- Holding Period of Capital Assets : 2014-05-02
- Adjusted Basis for Determining Gain or Loss : 2014-05-02
- Imposition of Gift Tax Imposed v. Not Imposed : 2014-05-02
- Irrevocable Trusts : 2014-04-25
- Imposition of Gift Tax Imposed v. Not Imposed : 2014-04-25
- Irrevocable Trusts : 2014-04-25
- Imposition of Gift Tax Imposed v. Not Imposed : 2014-04-25
- Imposition of Gift Tax Imposed v. Not Imposed : 2014-03-21
- Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners : 2014-03-07
- Powers of Appointment Transfer v. Not a Transfer : 2014-03-07
- Imposition of Gift Tax Imposed v. Not Imposed : 2014-03-07
- Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners : 2014-03-07
- Powers of Appointment Transfer v. Not a Transfer : 2014-03-07
- Imposition of Gift Tax Imposed v. Not Imposed : 2014-03-07
- Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners : 2014-03-07
- Powers of Appointment Transfer v. Not a Transfer : 2014-03-07
- Imposition of Gift Tax Imposed v. Not Imposed : 2014-03-07
- Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners : 2014-03-07
- Powers of Appointment Transfer v. Not a Transfer : 2014-03-07
- Imposition of Gift Tax Imposed v. Not Imposed : 2014-03-07
- Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners : 2014-03-07
- Powers of Appointment Transfer v. Not a Transfer : 2014-03-07
- Imposition of Gift Tax Imposed v. Not Imposed : 2014-03-07
- Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners : 2014-03-07
- Powers of Appointment Transfer v. Not a Transfer : 2014-03-07
- Imposition of Gift Tax Imposed v. Not Imposed : 2014-03-07
- Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners : 2014-03-07
- Powers of Appointment Transfer v. Not a Transfer : 2014-03-07
- Imposition of Gift Tax Imposed v. Not Imposed : 2014-03-07
- Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners : 2014-03-07
- Powers of Appointment Transfer v. Not a Transfer : 2014-03-07
- Imposition of Gift Tax Imposed v. Not Imposed : 2014-03-07
- Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners : 2014-03-07
- Powers of Appointment Transfer v. Not a Transfer : 2014-03-07
- Imposition of Gift Tax Imposed v. Not Imposed : 2014-03-07
- Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners : 2014-03-07
- Powers of Appointment Transfer v. Not a Transfer : 2014-03-07
- Imposition of Gift Tax Imposed v. Not Imposed : 2014-03-07
- Irrevocable Trusts : 2014-02-14
- Gift v. Not a Gift : 2014-02-14
- General Power v. Not a General Power : 2014-02-14
- Tax On Generation Skipping Transfers : 2013-12-06
- Definitions Applicable to Subparts A, B, C, and D : 2013-12-06
- Gross Income v. Not Gross Income : 2013-12-06
- Imposition of Gift Tax Imposed v. Not Imposed : 2013-12-06
- Irrevocable Trusts : 2013-11-08
- Gift v. Not a Gift : 2013-11-08
- General Power v. Not a General Power : 2013-11-08
- Irrevocable Trusts : 2013-11-08
- Gift v. Not a Gift : 2013-11-08
- General Power v. Not a General Power : 2013-11-08
- Irrevocable Trusts : 2013-11-08
- Gift v. Not a Gift : 2013-11-08
- General Power v. Not a General Power : 2013-11-08
- Irrevocable Trusts : 2013-11-08
- Gift v. Not a Gift : 2013-11-08
- General Power v. Not a General Power : 2013-11-08
- Definitions Applicable to Subparts A, B, C, and D : 2013-10-18
- Gift v. Not a Gift : 2013-10-18
- Gross Income v. Not Gross Income : 2013-10-18
- Inclusion of Certain Property in Gross Estate : 2013-10-18
- Power to Alter or Amend : 2013-10-18
- Additions to Irrevocable Trusts : 2013-10-18
- Inclusion Ratio : 2013-05-31
- Imposition of Gift Tax Imposed v. Not Imposed : 2013-05-31
- Tax On Generation Skipping Transfers : 2013-05-17
- Irrevocable Trusts : 2013-05-17
- Transitional Rules : 2013-05-17
- Income Defined : 2013-05-17
- Imposition of Gift Tax Imposed v. Not Imposed : 2013-05-17
- Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners : 2013-03-08
- Powers of Appointment Transfer v. Not a Transfer : 2013-03-08
- Imposition of Gift Tax Imposed v. Not Imposed : 2013-03-08
- Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners : 2013-03-08
- Powers of Appointment Transfer v. Not a Transfer : 2013-03-08
- Imposition of Gift Tax Imposed v. Not Imposed : 2013-03-08
- Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners : 2013-03-08
- Powers of Appointment Transfer v. Not a Transfer : 2013-03-08
- Imposition of Gift Tax Imposed v. Not Imposed : 2013-03-08
- Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners : 2013-03-08
- Powers of Appointment Transfer v. Not a Transfer : 2013-03-08
- Imposition of Gift Tax Imposed v. Not Imposed : 2013-03-08
- Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners : 2013-03-08
- Powers of Appointment Transfer v. Not a Transfer : 2013-03-08
- Imposition of Gift Tax Imposed v. Not Imposed : 2013-03-08
- Constructive Additions : 2012-12-14
- Tax On Generation Skipping Transfers : 2012-11-09
- Definitions Applicable to Subparts A, B, C, and D : 2012-11-09
- Gross Income v. Not Gross Income : 2012-11-09
- Holding Period of Capital Assets : 2012-11-09
- Imposition of Gift Tax Imposed v. Not Imposed : 2012-11-09
- Imposition and Rate of Tax : 2012-10-26
- Irrevocable Trusts : 2012-10-26
- Gift v. Not a Gift : 2012-10-26
- Tax On Generation Skipping Transfers : 2012-06-08
- Gross Income v. Not Gross Income : 2012-06-08
- Imposition of Gift Tax Imposed v. Not Imposed : 2012-06-08
- Tax On Generation Skipping Transfers : 2012-05-18
- Imposition of Gift Tax Imposed v. Not Imposed : 2012-05-18
- Tax On Generation Skipping Transfers : 2012-04-20
- Holding Period of Capital Assets : 2012-04-20
- Transitional Rules : 2012-04-20
- Imposition of Gift Tax Imposed v. Not Imposed : 2012-04-20
- Irrevocable Trusts : 2012-03-09
- Gift v. Not a Gift : 2012-03-09
- Irrevocable Trusts : 2012-03-09
- Gift v. Not a Gift : 2012-03-09
- Irrevocable Trusts : 2012-02-24
- Gift v. Not a Gift : 2012-02-24
- Irrevocable Trusts : 2012-02-24
- Gift v. Not a Gift : 2012-02-24
- Gross Income v. Not Gross Income : 2012-02-24
- General Power v. Not a General Power : 2012-02-24
- Irrevocable Trusts : 2012-02-24
- Gift v. Not a Gift : 2012-02-24
- Gross Income v. Not Gross Income : 2012-02-24
- General Power v. Not a General Power : 2012-02-24
- Irrevocable Trusts : 2012-02-17
- Gift v. Not a Gift : 2012-02-17
- Gross Income v. Not Gross Income : 2012-02-17
- General Power v. Not a General Power : 2012-02-17
- Imposition and Rate of Tax : 2012-02-03
- Irrevocable Trusts : 2012-02-03
- Gift v. Not a Gift : 2012-02-03
- Irrevocable Trusts : 2011-11-25
- Imposition of Gift Tax Imposed v. Not Imposed : 2011-11-25
- Powers of Appointment Transfer v. Not a Transfer : 2011-11-25
- Imposition of Gift Tax Imposed v. Not Imposed : 2011-11-25
- Tax On Generation Skipping Transfers : 2011-09-23
- Imposition of Gift Tax Imposed v. Not Imposed : 2011-09-23
- Gift v. Not a Gift : 2011-09-09
- Additions to Irrevocable Trusts : 2011-09-09
- Gift v. Not a Gift : 2011-09-09
- Additions to Irrevocable Trusts : 2011-09-09
- Gift v. Not a Gift : 2011-09-09
- Additions to Irrevocable Trusts : 2011-09-09
- Gift v. Not a Gift : 2011-09-09
- Additions to Irrevocable Trusts : 2011-09-09
- Gift v. Not a Gift : 2011-09-09
- Additions to Irrevocable Trusts : 2011-09-09
- Tax On Generation Skipping Transfers : 2011-08-26
- Gross Income v. Not Gross Income : 2011-08-26
- Holding Period of Capital Assets : 2011-08-26
- Powers of Appointment Transfer v. Not a Transfer : 2011-08-26
- Imposition of Gift Tax Imposed v. Not Imposed : 2011-08-26
- Powers of Appointment Transfer v. Not a Transfer : 2011-08-12
- Imposition of Gift Tax Imposed v. Not Imposed : 2011-08-12
- Gift v. Not a Gift : 2011-08-05
- Gross Income v. Not Gross Income : 2011-08-05
- Amendments to Wills or Revocable Trusts : 2011-08-05
- Tax On Generation Skipping Transfers : 2011-07-22
- Definitions Applicable to Subparts A, B, C, and D : 2011-07-22
- Imposition of Gift Tax Imposed v. Not Imposed : 2011-07-22
- Tax On Generation Skipping Transfers : 2011-07-22
- Definitions Applicable to Subparts A, B, C, and D : 2011-07-22
- Imposition of Gift Tax Imposed v. Not Imposed : 2011-07-22
- Tax On Generation Skipping Transfers : 2011-07-22
- Definitions Applicable to Subparts A, B, C, and D : 2011-07-22
- Imposition of Gift Tax Imposed v. Not Imposed : 2011-07-22
- Tax On Generation Skipping Transfers : 2011-07-15
- Definitions Applicable to Subparts A, B, C, and D : 2011-07-15
- Imposition of Gift Tax Imposed v. Not Imposed : 2011-07-15
- Tax On Generation Skipping Transfers : 2011-07-15
- Definitions Applicable to Subparts A, B, C, and D : 2011-07-15
- Imposition of Gift Tax Imposed v. Not Imposed : 2011-07-15
- Tax On Generation Skipping Transfers : 2011-07-15
- Imposition of Gift Tax Imposed v. Not Imposed : 2011-07-15
- Tax On Generation Skipping Transfers : 2011-07-15
- Definitions Applicable to Subparts A, B, C, and D : 2011-07-15
- Imposition of Gift Tax Imposed v. Not Imposed : 2011-07-15
- Tax On Generation Skipping Transfers : 2011-07-15
- Definitions Applicable to Subparts A, B, C, and D : 2011-07-15
- Imposition of Gift Tax Imposed v. Not Imposed : 2011-07-15
- Tax On Generation Skipping Transfers : 2011-06-03
- Imposition of Gift Tax Imposed v. Not Imposed : 2011-06-03
- Tax On Generation Skipping Transfers : 2011-05-27
- Imposition of Gift Tax Imposed v. Not Imposed : 2011-05-27
- Personal Residence in Trust : 2011-05-06
- Imposition of Gift Tax Imposed v. Not Imposed : 2011-05-06
- Tax On Generation Skipping Transfers : 2011-03-04
- Gross Income v. Not Gross Income : 2011-03-04
- Imposition of Gift Tax Imposed v. Not Imposed : 2011-03-04
- Gift v. Not a Gift : 2011-01-28
- Gross Income v. Not Gross Income : 2011-01-28
- Gift v. Not a Gift : 2011-01-14
- Gross Income v. Not Gross Income : 2011-01-14
- Gift v. Not a Gift : 2011-01-14
- Gross Income v. Not Gross Income : 2011-01-14
- Gift v. Not a Gift : 2011-01-14
- Gross Income v. Not Gross Income : 2011-01-14
- Gift v. Not a Gift : 2011-01-14
- Gross Income v. Not Gross Income : 2011-01-14
- Gift v. Not a Gift : 2011-01-14
- Gross Income v. Not Gross Income : 2011-01-14
- Gift v. Not a Gift : 2011-01-14
- Gross Income v. Not Gross Income : 2011-01-14
- Gift v. Not a Gift : 2011-01-14
- Gross Income v. Not Gross Income : 2011-01-14
- Gift v. Not a Gift : 2011-01-14
- Gross Income v. Not Gross Income : 2011-01-14
- Gift v. Not a Gift : 2011-01-14
- Gross Income v. Not Gross Income : 2011-01-14
- Gift v. Not a Gift : 2011-01-14
- Gross Income v. Not Gross Income : 2011-01-14
- Gift v. Not a Gift : 2011-01-14
- Gross Income v. Not Gross Income : 2011-01-14
- Gift v. Not a Gift : 2011-01-14
- Gross Income v. Not Gross Income : 2011-01-14
- Gift v. Not a Gift : 2011-01-14
- Gross Income v. Not Gross Income : 2011-01-14
- Gift v. Not a Gift : 2011-01-14
- Gross Income v. Not Gross Income : 2011-01-14
- Gift v. Not a Gift : 2011-01-14
- Gross Income v. Not Gross Income : 2011-01-14
- Gift v. Not a Gift : 2011-01-14
- Gross Income v. Not Gross Income : 2011-01-14
- Gift v. Not a Gift : 2011-01-14
- Gross Income v. Not Gross Income : 2011-01-14
- Gift v. Not a Gift : 2011-01-14
- Gross Income v. Not Gross Income : 2011-01-14
- Gift v. Not a Gift : 2011-01-14
- Gross Income v. Not Gross Income : 2011-01-14
- Gift v. Not a Gift : 2011-01-14
- Gross Income v. Not Gross Income : 2011-01-14
- Gift v. Not a Gift : 2011-01-14
- Gross Income v. Not Gross Income : 2011-01-14
- Gift v. Not a Gift : 2011-01-14
- Gross Income v. Not Gross Income : 2011-01-14
- Gift v. Not a Gift : 2011-01-14
- Gross Income v. Not Gross Income : 2011-01-14
- Gift v. Not a Gift : 2011-01-07
- Gross Income v. Not Gross Income : 2011-01-07
- Gift v. Not a Gift : 2011-01-07
- Gross Income v. Not Gross Income : 2011-01-07
- Gift v. Not a Gift : 2011-01-07
- Gross Income v. Not Gross Income : 2011-01-07
- Gift v. Not a Gift : 2011-01-07
- Gross Income v. Not Gross Income : 2011-01-07
- Gift v. Not a Gift : 2011-01-07
- Gross Income v. Not Gross Income : 2011-01-07
- Gift v. Not a Gift : 2011-01-07
- Gross Income v. Not Gross Income : 2011-01-07
- Gift v. Not a Gift : 2011-01-07
- Gross Income v. Not Gross Income : 2011-01-07
- Gift v. Not a Gift : 2011-01-07
- Gross Income v. Not Gross Income : 2011-01-07
- Gift v. Not a Gift : 2011-01-07
- Gross Income v. Not Gross Income : 2011-01-07
- Gift v. Not a Gift : 2010-12-30
- Gross Income v. Not Gross Income : 2010-12-30
- Gift v. Not a Gift : 2010-12-23
- Gross Income v. Not Gross Income : 2010-12-23
- Gift v. Not a Gift : 2010-12-23
- Gross Income v. Not Gross Income : 2010-12-23
- Gift v. Not a Gift : 2010-12-23
- Gross Income v. Not Gross Income : 2010-12-23
- Gift v. Not a Gift : 2010-12-23
- Gross Income v. Not Gross Income : 2010-12-23
- Inclusion Ratio : 2010-10-22
- Amendments to Wills or Revocable Trusts : 2010-10-22
- 5 and 5 Power : 2010-10-22
- Imposition of Gift Tax Imposed v. Not Imposed : 2010-10-22
- Exception 5 Plus 5 Power : 2010-10-22
- Definitions : 2010-08-13
- Regulations : 2010-08-13
- Imposition of Gift Tax Imposed v. Not Imposed : 2010-08-13
- Tax On Generation Skipping Transfers : 2010-07-02
- Imposition of Gift Tax Imposed v. Not Imposed : 2010-07-02
- Tax On Generation Skipping Transfers : 2010-07-02
- Imposition of Gift Tax Imposed v. Not Imposed : 2010-07-02
- Tax On Generation Skipping Transfers : 2010-07-02
- Imposition of Gift Tax Imposed v. Not Imposed : 2010-07-02
- Tax On Generation Skipping Transfers : 2010-07-02
- Imposition of Gift Tax Imposed v. Not Imposed : 2010-07-02
- Tax On Generation Skipping Transfers : 2010-07-02
- Imposition of Gift Tax Imposed v. Not Imposed : 2010-07-02
- Tax On Generation Skipping Transfers : 2010-06-25
- Gross Income v. Not Gross Income : 2010-06-25
- Imposition of Gift Tax Imposed v. Not Imposed : 2010-06-25
- Tax On Generation Skipping Transfers : 2010-06-25
- Transitional Rules : 2010-06-25
- Imposition of Gift Tax Imposed v. Not Imposed : 2010-06-25
- Tax On Generation Skipping Transfers : 2010-06-18
- Holding Period of Capital Assets : 2010-06-18
- Transitional Rules : 2010-06-18
- Imposition of Gift Tax Imposed v. Not Imposed : 2010-06-18
- Tax On Generation Skipping Transfers : 2010-06-18
- Holding Period of Capital Assets : 2010-06-18
- Transitional Rules : 2010-06-18
- Imposition of Gift Tax Imposed v. Not Imposed : 2010-06-18
- Tax On Generation Skipping Transfers : 2010-06-18
- Imposition of Gift Tax Imposed v. Not Imposed : 2010-06-18
- Tax On Generation Skipping Transfers : 2010-06-18
- Imposition of Gift Tax Imposed v. Not Imposed : 2010-06-18
- Tax On Generation Skipping Transfers : 2010-06-18
- Imposition of Gift Tax Imposed v. Not Imposed : 2010-06-18
- Tax On Generation Skipping Transfers : 2010-06-18
- Holding Period of Capital Assets : 2010-06-18
- Transitional Rules : 2010-06-18
- Imposition of Gift Tax Imposed v. Not Imposed : 2010-06-18
- Tax On Generation Skipping Transfers : 2010-06-18
- Holding Period of Capital Assets : 2010-06-18
- Transitional Rules : 2010-06-18
- Imposition of Gift Tax Imposed v. Not Imposed : 2010-06-18
- Tax On Generation Skipping Transfers : 2010-06-18
- Holding Period of Capital Assets : 2010-06-18
- Transitional Rules : 2010-06-18
- Imposition of Gift Tax Imposed v. Not Imposed : 2010-06-18
- Tax On Generation Skipping Transfers : 2010-06-18
- Holding Period of Capital Assets : 2010-06-18
- Transitional Rules : 2010-06-18
- Imposition of Gift Tax Imposed v. Not Imposed : 2010-06-18
- Tax On Generation Skipping Transfers : 2010-06-18
- Holding Period of Capital Assets : 2010-06-18
- Transitional Rules : 2010-06-18
- Imposition of Gift Tax Imposed v. Not Imposed : 2010-06-18
- Tax On Generation Skipping Transfers : 2010-06-18
- Holding Period of Capital Assets : 2010-06-18
- Transitional Rules : 2010-06-18
- Imposition of Gift Tax Imposed v. Not Imposed : 2010-06-18
- Tax On Generation Skipping Transfers : 2010-06-18
- Holding Period of Capital Assets : 2010-06-18
- Transitional Rules : 2010-06-18
- Imposition of Gift Tax Imposed v. Not Imposed : 2010-06-18
- Tax On Generation Skipping Transfers : 2010-06-18
- Holding Period of Capital Assets : 2010-06-18
- Transitional Rules : 2010-06-18
- Imposition of Gift Tax Imposed v. Not Imposed : 2010-06-18
- Tax On Generation Skipping Transfers : 2010-06-18
- Transitional Rules : 2010-06-18
- Imposition of Gift Tax Imposed v. Not Imposed : 2010-06-18
- Tax On Generation Skipping Transfers : 2010-06-18
- Transitional Rules : 2010-06-18
- Imposition of Gift Tax Imposed v. Not Imposed : 2010-06-18
- Tax On Generation Skipping Transfers : 2010-06-18
- Transitional Rules : 2010-06-18
- Imposition of Gift Tax Imposed v. Not Imposed : 2010-06-18
- Tax On Generation Skipping Transfers : 2010-05-28
- Gift v. Not a Gift : 2010-05-28
- General Power v. Not a General Power : 2010-05-28
- Transitional Rules : 2010-05-28
- Powers of Appointment Transfer v. Not a Transfer : 2010-05-28
- Tax On Generation Skipping Transfers : 2010-05-28
- Gift v. Not a Gift : 2010-05-28
- General Power v. Not a General Power : 2010-05-28
- Transitional Rules : 2010-05-28
- Powers of Appointment Transfer v. Not a Transfer : 2010-05-28
- Tax On Generation Skipping Transfers : 2010-05-28
- Gift v. Not a Gift : 2010-05-28
- General Power v. Not a General Power : 2010-05-28
- Transitional Rules : 2010-05-28
- Powers of Appointment Transfer v. Not a Transfer : 2010-05-28
- Tax On Generation Skipping Transfers : 2010-05-28
- Gift v. Not a Gift : 2010-05-28
- General Power v. Not a General Power : 2010-05-28
- Transitional Rules : 2010-05-28
- Powers of Appointment Transfer v. Not a Transfer : 2010-05-28
- Tax On Generation Skipping Transfers : 2010-05-28
- Gift v. Not a Gift : 2010-05-28
- General Power v. Not a General Power : 2010-05-28
- Transitional Rules : 2010-05-28
- Powers of Appointment Transfer v. Not a Transfer : 2010-05-28
- Tax On Generation Skipping Transfers : 2010-05-28
- Gift v. Not a Gift : 2010-05-28
- General Power v. Not a General Power : 2010-05-28
- Transitional Rules : 2010-05-28
- Powers of Appointment Transfer v. Not a Transfer : 2010-05-28
- Tax On Generation Skipping Transfers : 2010-05-28
- Gift v. Not a Gift : 2010-05-28
- General Power v. Not a General Power : 2010-05-28
- Transitional Rules : 2010-05-28
- Powers of Appointment Transfer v. Not a Transfer : 2010-05-28
- Tax On Generation Skipping Transfers : 2010-05-28
- Gift v. Not a Gift : 2010-05-28
- General Power v. Not a General Power : 2010-05-28
- Transitional Rules : 2010-05-28
- Powers of Appointment Transfer v. Not a Transfer : 2010-05-28
- Tax On Generation Skipping Transfers : 2010-05-28
- Gift v. Not a Gift : 2010-05-28
- General Power v. Not a General Power : 2010-05-28
- Transitional Rules : 2010-05-28
- Powers of Appointment Transfer v. Not a Transfer : 2010-05-28
- Tax On Generation Skipping Transfers : 2010-04-02
- Imposition of Gift Tax Imposed v. Not Imposed : 2010-04-02
- Tax On Generation Skipping Transfers : 2010-04-02
- Imposition of Gift Tax Imposed v. Not Imposed : 2010-04-02
- Tax On Generation Skipping Transfers : 2010-02-12
- Gift v. Not a Gift : 2010-02-12
- General Power v. Not a General Power : 2010-02-12
- Transitional Rules : 2010-02-12
- Powers of Appointment Transfer v. Not a Transfer : 2010-02-12
- Tax On Generation Skipping Transfers : 2010-02-12
- Gift v. Not a Gift : 2010-02-12
- General Power v. Not a General Power : 2010-02-12
- Transitional Rules : 2010-02-12
- Powers of Appointment Transfer v. Not a Transfer : 2010-02-12
- Irrevocable Trusts : 2010-01-22
- Gift v. Not a Gift : 2010-01-22
- Property Differing Materially : 2010-01-22
- Multiple Trusts : 2010-01-22
- Transfer in Trust After December 31, 1920 : 2010-01-22
- Tax On Generation Skipping Transfers : 2009-09-04
- Imposition of Gift Tax Imposed v. Not Imposed : 2009-09-04
- Tax On Generation Skipping Transfers : 2009-09-04
- Imposition of Gift Tax Imposed v. Not Imposed : 2009-09-04
- Tax On Generation Skipping Transfers : 2009-09-04
- Imposition of Gift Tax Imposed v. Not Imposed : 2009-09-04
- Tax On Generation Skipping Transfers : 2009-09-04
- Imposition of Gift Tax Imposed v. Not Imposed : 2009-09-04
- Tax On Generation Skipping Transfers : 2009-09-04
- Imposition of Gift Tax Imposed v. Not Imposed : 2009-09-04
- Tax On Generation Skipping Transfers : 2009-06-12
- Gross Income v. Not Gross Income : 2009-06-12
- Imposition of Gift Tax Imposed v. Not Imposed : 2009-06-12
- Gift v. Not a Gift : 2009-05-08
- Personal Residence in Trust : 2009-05-08
- Gross Income v. Not Gross Income : 2009-01-02
- Post-1942 Powers : 2009-01-02
- Imposition of Gift Tax Imposed v. Not Imposed : 2009-01-02
- Tax On Generation Skipping Transfers : 2009-01-02
- Disclaimers : 2009-01-02
- Imposition of Gift Tax Imposed v. Not Imposed : 2009-01-02
- Certain Residents of Possessions Considered NonresidentD Not Citizens of the United States : 2008-11-28
- Imposition of Gift Tax Imposed v. Not Imposed : 2008-11-28
- Tax On Generation Skipping Transfers : 2008-11-07
- Imposition of Gift Tax Imposed v. Not Imposed : 2008-11-07
- Amendments to Wills or Revocable Trusts : 2008-10-10
- Imposition of Gift Tax Imposed v. Not Imposed : 2008-10-10
- Personal Residence in Trust : 2008-10-03
- Imposition of Gift Tax Imposed v. Not Imposed : 2008-10-03
- Charitable Remainder Unitrust : 2008-08-08
- Transfers Incident to Divorce : 2008-08-08
- Imposition of Gift Tax Imposed v. Not Imposed : 2008-08-08
- Definitions Applicable to Subparts A, B, C, and D : 2008-08-08
- Inclusion Ratio : 2008-08-08
- Property Differing Materially : 2008-08-08
- Property in Which Decedent Had an Interest : 2008-08-08
- Property Transactions : 2008-08-08
- Imposition of Gift Tax Imposed v. Not Imposed : 2008-08-08
- Imposition of Gift Tax Imposed v. Not Imposed : 2008-06-20
- Gift v. Not a Gift : 2008-06-20
- Gross Income v. Not Gross Income : 2008-06-20
- Amendments to Wills or Revocable Trusts : 2008-06-20
- Gift v. Not a Gift : 2008-06-20
- Gross Income v. Not Gross Income : 2008-06-20
- Amendments to Wills or Revocable Trusts : 2008-06-20
- Tax On Generation Skipping Transfers : 2008-05-30
- Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners : 2008-05-30
- Related or Subordinate Party : 2008-05-30
- Imposition of Gift Tax Imposed v. Not Imposed : 2008-05-30
- Tax On Generation Skipping Transfers : 2008-04-25
- Definition : 2008-04-25
- Imposition of Gift Tax Imposed v. Not Imposed : 2008-04-25
- Imposition of Gift Tax Imposed v. Not Imposed : 2008-04-18
- Irrevocable Trusts : 2008-04-11
- Gift v. Not a Gift : 2008-04-11
- Property Differing Materially : 2008-04-11
- Multiple Trusts : 2008-04-11
- Transfer in Trust After December 31, 1920 : 2008-04-11
- Termination of Private Foundation Status : 2008-04-04
- Excise Taxes on Acts of Self-Dealing : 2008-04-04
- Excise Taxes on Taxable Expenditures : 2008-04-04
- Charitable Remainder Unitrust : 2008-04-04
- Transfers Incident to Divorce : 2008-04-04
- Imposition of Gift Tax Imposed v. Not Imposed : 2008-04-04
- Gross Income v. Not Gross Income : 2008-03-21
- Holding Period of Capital Assets : 2008-03-21
- Property Differing Materially : 2008-03-21
- Imposition of Gift Tax Imposed v. Not Imposed : 2008-03-21
- Irrevocable Trusts : 2008-02-08
- Gift v. Not a Gift : 2008-02-08
- Property Differing Materially : 2008-02-08
- Multiple Trusts : 2008-02-08
- Transfer in Trust After December 31, 1920 : 2008-02-08
- Tax On Generation Skipping Transfers : 2008-01-25
- Imposition of Gift Tax Imposed v. Not Imposed : 2008-01-25
- Gift v. Not a Gift : 2007-11-23
- Tax On Generation Skipping Transfers : 2007-11-23
- Property in Which Decedent Had an Interest : 2007-11-23
- Imposition of Gift Tax Imposed v. Not Imposed : 2007-11-23
- Irrevocable Trusts : 2007-11-09
- Gift v. Not a Gift : 2007-11-09
- Other Definitions : 2007-11-09
- Irrevocable Trusts : 2007-11-09
- Gift v. Not a Gift : 2007-11-09
- Other Definitions : 2007-11-09
- Tax On Generation Skipping Transfers : 2007-11-02
- Power Created After October 21, 1942 : 2007-11-02
- Post-1942 Powers : 2007-11-02
- Imposition of Gift Tax Imposed v. Not Imposed : 2007-11-02
- Gift v. Not a Gift : 2007-10-26
- Gross Income v. Not Gross Income : 2007-10-26
- Irrevocable Trusts : 2007-09-21
- Gross Income v. Not Gross Income : 2007-09-21
- Imposition of Gift Tax Imposed v. Not Imposed : 2007-09-21
- Tax On Generation Skipping Transfers : 2007-09-07
- Imposition of Gift Tax Imposed v. Not Imposed : 2007-09-07
- Tax On Generation Skipping Transfers : 2007-09-07
- Imposition of Gift Tax Imposed v. Not Imposed : 2007-09-07
- Tax On Generation Skipping Transfers : 2007-09-07
- Imposition of Gift Tax Imposed v. Not Imposed : 2007-09-07
- Gift v. Not a Gift : 2007-09-07
- Gross Income v. Not Gross Income : 2007-09-07
- Holding Period of Capital Assets : 2007-09-07
- Multiple Trusts : 2007-09-07
- Substantial Authority : 2007-09-07
- Determination Under the Facts : 2007-09-07
- Transfer v. Not a Transfer : 2007-09-07
- Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners : 2007-08-03
- Transfer by Incompetent or Incompetent's Committee : 2007-08-03
- Imposition of Gift Tax Imposed v. Not Imposed : 2007-08-03
- Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners : 2007-07-20
- Transfer by Incompetent or Incompetent's Committee : 2007-07-20
- Imposition of Gift Tax Imposed v. Not Imposed : 2007-07-20
- Tax On Generation Skipping Transfers : 2007-07-13
- Definitions Applicable to Subparts A, B, C, and D : 2007-07-13
- Gift v. Not a Gift : 2007-07-13
- Gross Income v. Not Gross Income : 2007-07-13
- Holding Period of Capital Assets : 2007-07-13
- Personal Residence in Trust : 2007-07-13
- Imposition of Gift Tax Imposed v. Not Imposed : 2007-07-13
- Tax On Generation Skipping Transfers : 2007-07-13
- Gross Income v. Not Gross Income : 2007-07-13
- Imposition of Gift Tax Imposed v. Not Imposed : 2007-07-13
- Tax On Generation Skipping Transfers : 2007-06-29
- Holding Period of Capital Assets : 2007-06-29
- Imposition of Gift Tax Imposed v. Not Imposed : 2007-06-29
- Tax On Generation Skipping Transfers : 2007-06-22
- Imposition of Gift Tax Imposed v. Not Imposed : 2007-06-22
- Gift v. Not a Gift : 2007-04-27
- Exceptions : 2007-04-27
- Gift v. Not a Gift : 2007-04-13
- Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners : 2007-04-13
- Imposition of Gift Tax Imposed v. Not Imposed : 2007-04-13
- Tax On Generation Skipping Transfers : 2007-03-23
- Gift v. Not a Gift : 2007-03-23
- Tax On Generation Skipping Transfers : 2007-02-23
- Gross Income v. Not Gross Income : 2007-02-23
- Basis : 2007-02-23
- Imposition of Gift Tax Imposed v. Not Imposed : 2007-02-23
- Imposition of Gift Tax Imposed v. Not Imposed : 2007-01-19
- Gift v. Not a Gift : 2007-01-12
- Tax On Generation Skipping Transfers : 2006-12-22
- Definitions Applicable to Subparts A, B, C, and D : 2006-12-22
- Property in Which Decedent Had an Interest : 2006-12-22
- Imposition of Gift Tax Imposed v. Not Imposed : 2006-12-22
- Tax On Generation Skipping Transfers : 2006-12-22
- Definitions Applicable to Subparts A, B, C, and D : 2006-12-22
- Property in Which Decedent Had an Interest : 2006-12-22
- Imposition of Gift Tax Imposed v. Not Imposed : 2006-12-22
- Gift v. Not a Gift : 2006-12-01
- Gift v. Not a Gift : 2006-12-01
- Gift v. Not a Gift : 2006-12-01
- Gift v. Not a Gift : 2006-12-01
- Tax On Generation Skipping Transfers : 2006-12-01
- Imposition of Gift Tax Imposed v. Not Imposed : 2006-12-01
- Tax On Generation Skipping Transfers : 2006-12-01
- Imposition of Gift Tax Imposed v. Not Imposed : 2006-12-01
- Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners : 2006-11-24
- Transfer by Incompetent or Incompetent's Committee : 2006-11-24
- Imposition of Gift Tax Imposed v. Not Imposed : 2006-11-24
- Special Rules for Allocation of GST Exemption : 2006-11-10
- Gift v. Not a Gift : 2006-11-10
- Gross Income v. Not Gross Income : 2006-11-10
- Holding Period of Capital Assets : 2006-11-10
- Irrevocable Trusts : 2006-11-03
- Gift v. Not a Gift : 2006-11-03
- Irrevocable Trusts : 2006-11-03
- Gift v. Not a Gift : 2006-11-03
- Tax On Generation Skipping Transfers : 2006-09-22
- Gift v. Not a Gift : 2006-09-22
- Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners : 2006-09-15
- Transfer by Incompetent or Incompetent's Committee : 2006-09-15
- Imposition of Gift Tax Imposed v. Not Imposed : 2006-09-15
- Irrevocable Trusts : 2006-08-18
- Gift v. Not a Gift : 2006-08-18
- Tax On Generation Skipping Transfers : 2006-07-21
- Imposition and Rate of Tax : 2006-07-21
- Holding Period of Capital Assets : 2006-07-21
- Multiple Trusts : 2006-07-21
- Imposition of Gift Tax Imposed v. Not Imposed : 2006-07-21
- Tax On Generation Skipping Transfers : 2006-07-07
- Imposition of Gift Tax Imposed v. Not Imposed : 2006-07-07
- Irrevocable Trusts : 2006-06-16
- Gift v. Not a Gift : 2006-06-16
- Property Transactions : 2006-06-16
- Irrevocable Trusts : 2006-06-16
- Gift v. Not a Gift : 2006-06-16
- Property Transactions : 2006-06-16
- Gift v. Not a Gift : 2006-05-12
- Gross Income v. Not Gross Income : 2006-05-12
- Powers of Appointment Transfer v. Not a Transfer : 2006-05-12
- Gift v. Not a Gift : 2006-05-05
- Holding Period of Capital Assets : 2006-04-28
- Imposition of Gift Tax Imposed v. Not Imposed : 2006-04-28
- Transfers in General Gift v. Not a Gift : 2006-04-28
- Tax On Generation Skipping Transfers : 2006-04-14
- Imposition of Gift Tax Imposed v. Not Imposed : 2006-04-14
- Gift v. Not a Gift : 2006-03-24
- Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners : 2006-03-24
- Imposition of Gift Tax Imposed v. Not Imposed : 2006-03-03
- Imposition and Rate of Tax : 2006-02-17
- Gross Income v. Not Gross Income : 2006-02-17
- Property Differing Materially : 2006-02-17
- Imposition of Gift Tax Imposed v. Not Imposed : 2006-02-17
- Imposition of Gift Tax Imposed v. Not Imposed : 2006-01-27
- Gift v. Not a Gift : 2006-01-06
- Holding Period of Capital Assets : 2006-01-06
- Gift v. Not a Gift : 2005-10-07
- Gift v. Not a Gift : 2005-09-23
- Gross Income v. Not Gross Income : 2005-09-23
- Tax On Generation Skipping Transfers : 2005-09-09
- Imposition of Gift Tax Imposed v. Not Imposed : 2005-09-09
- Tax On Generation Skipping Transfers : 2005-09-09
- Gift v. Not a Gift : 2005-09-09
- Transferor Defined : 2005-09-09
- Interest v. No Interest at Time of Death : 2005-09-09
- Tax On Generation Skipping Transfers : 2005-07-15
- Imposition of Gift Tax Imposed v. Not Imposed : 2005-07-15
- Tax On Generation Skipping Transfers : 2005-07-15
- Definitions Applicable to Subparts A, B, C, and D : 2005-07-15
- Gift v. Not a Gift : 2005-07-15
- Gross Income v. Not Gross Income : 2005-07-15
- Holding Period of Capital Assets : 2005-07-08
- PAYMENT : 2005-07-08
- Multiple Trusts : 2005-07-08
- Tax On Generat : 2005-07-08
- Imposition of Gift Tax Imposed v. Not Imposed : 2005-07-08
- Tax On Generation Skipping Transfers : 2005-06-24
- Definitions Applicable to Subparts A, B, C, and D : 2005-06-24
- Gift v. Not a Gift : 2005-06-24
- Gross Income v. Not Gross Income : 2005-06-24
- Holding Period of Capital Assets : 2005-06-24
- Tax On Generation Skipping Transfers : 2005-06-17
- Gift v. Not a Gift : 2005-06-17
- Holding Period of Capital Assets : 2005-06-17
- Multiple Trusts : 2005-06-17
- Tax On Generation Skipping Transfers : 2005-05-20
- Gross Income v. Not Gross Income : 2005-05-20
- Imposition of Gift Tax Imposed v. Not Imposed : 2005-05-20
- Transfers in General Gift v. Not a Gift : 2005-05-20
- Tax On Generation Skipping Transfers : 2005-04-29
- Holding Period of Capital Assets : 2005-04-29
- Electing Small Business Trusts : 2005-04-29
- Imposition of Gift Tax Imposed v. Not Imposed : 2005-04-29
- Tax On Generation Skipping Transfers : 2005-04-22
- Holding Period of Capital Assets : 2005-04-22
- Electing Small Business Trusts : 2005-04-22
- Imposition of Gift Tax Imposed v. Not Imposed : 2005-04-22
- Tax On Generation Skipping Transfers : 2005-04-01
- Holding Period of Capital Assets : 2005-04-01
- Electing Small Business Trusts : 2005-04-01
- Imposition of Gift Tax Imposed v. Not Imposed : 2005-04-01
- Tax On Generation Skipping Transfers : 2005-04-01
- Holding Period of Capital Assets : 2005-04-01
- Electing Small Business Trusts : 2005-04-01
- Imposition of Gift Tax Imposed v. Not Imposed : 2005-04-01
- Tax On Generation Skipping Transfers : 2005-04-01
- Holding Period of Capital Assets : 2005-04-01
- Electing Small Business Trusts : 2005-04-01
- Imposition of Gift Tax Imposed v. Not Imposed : 2005-04-01
- Irrevocable Trusts : 2005-02-18
- Gift v. Not a Gift : 2005-02-18
- Multiple Trusts : 2005-02-18
- Gift v. Not a Gift : 2005-01-14
- Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners : 2005-01-14
- Tax On Generation Skipping Transfers : 2004-12-17
- Imposition of Gift Tax Imposed v. Not Imposed : 2004-12-17
- Tax On Generation Skipping Transfers : 2004-12-17
- Imposition of Gift Tax Imposed v. Not Imposed : 2004-12-17
- Tax On Generation Skipping Transfers : 2004-12-17
- Imposition of Gift Tax Imposed v. Not Imposed : 2004-12-17
- Tax On Generation Skipping Transfers : 2004-12-17
- Imposition of Gift Tax Imposed v. Not Imposed : 2004-12-17
- Tax On Generation Skipping Transfers : 2004-12-17
- Imposition of Gift Tax Imposed v. Not Imposed : 2004-12-17
- Irrevocable Trusts : 2004-12-03
- Powers of Appointment Transfer v. Not a Transfer : 2004-12-03
- Imposition of Gift Tax Imposed v. Not Imposed : 2004-12-03
- Tax On Generation Skipping Transfers : 2004-11-26
- Gift v. Not a Gift : 2004-11-26
- Holding Period of Capital Assets : 2004-11-26
- PAYMENT : 2004-11-26
- Multiple Trusts : 2004-11-26
- Tax On Generation Skipping Transfers : 2004-10-22
- Imposition of Gift Tax Imposed v. Not Imposed : 2004-10-22
- Tax On Generation Skipping Transfers : 2004-10-15
- Imposition of Gift Tax Imposed v. Not Imposed : 2004-10-15
- Tax On Generation Skipping Transfers : 2004-10-15
- Imposition of Gift Tax Imposed v. Not Imposed : 2004-10-15
- Gift v. Not a Gift : 2004-09-17
- Gross Income v. Not Gross Income : 2004-09-17
- Transitional Rules : 2004-09-17
- Transfers in General Gift v. Not a Gift : 2004-09-17
- Tax On Generation Skipping Transfers : 2004-09-17
- Property Transactions : 2004-09-17
- Imposition of Gift Tax Imposed v. Not Imposed : 2004-09-17
- Gift v. Not a Gift : 2004-09-10
- Amount Realized : 2004-09-10
- General Power v. Not a General Power : 2004-09-10
- Constructive Additions : 2004-09-10
- Irrevocable Trusts : 2004-08-13
- Imposition of Gift Tax Imposed v. Not Imposed : 2004-08-13
- Irrevocable Trusts : 2004-07-09
- Gift v. Not a Gift : 2004-07-09
- Property Differing Materially : 2004-07-09
- Multiple Trusts : 2004-07-09
- Transfer in Trust After December 31, 1920 : 2004-07-09
- Tax On Generation Skipping Transfers : 2004-06-04
- Imposition of Gift Tax Imposed v. Not Imposed : 2004-06-04
- Tax On Generation Skipping Transfers : 2004-05-14
- Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners : 2004-05-14
- Imposition of Gift Tax Imposed v. Not Imposed : 2004-05-14
- Transfers in General Gift v. Not a Gift : 2004-05-14
- Tax On Generation Skipping Transfers : 2004-04-30
- Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners : 2004-04-30
- Imposition of Gift Tax Imposed v. Not Imposed : 2004-04-30
- Definitions : 2004-04-23
- Irrevocable Trusts : 2004-04-23
- Imposition of Gift Tax Imposed v. Not Imposed : 2004-04-23
- Tax On Generation Skipping Transfers : 2004-04-23
- Imposition of Gift Tax Imposed v. Not Imposed : 2004-04-23
- Tax On Generation Skipping Transfers : 2004-04-23
- Imposition of Gift Tax Imposed v. Not Imposed : 2004-04-23
- Tax On Generation Skipping Transfers : 2004-04-23
- Imposition of Gift Tax Imposed v. Not Imposed : 2004-04-23
- Tax On Generation Skipping Transfers : 2004-04-02
- Imposition of Gift Tax Imposed v. Not Imposed : 2004-04-02
- Tax On Generation Skipping Transfers : 2004-03-12
- Imposition and Rate of Tax : 2004-03-12
- Imposition of Gift Tax Imposed v. Not Imposed : 2004-03-12
- Tax On Generation Skipping Transfers : 2004-02-27
- Imposition of Gift Tax Imposed v. Not Imposed : 2004-02-27
- Tax On Generation Skipping Transfers : 2004-01-23
- Imposition of Gift Tax Imposed v. Not Imposed : 2004-01-23
- Imposition of Gift Tax Imposed v. Not Imposed : 2004-01-16
- Irrevocable Trusts : 2004-01-09
- Distributions of Property : 2004-01-09
- Ceases to be Small Business Corporation : 2004-01-09
- Distributions : 2004-01-09
- Transfers for Insufficient Consideration : 2004-01-09
- Imposition of Gift Tax Imposed v. Not Imposed : 2004-01-09
- Transfers in General Gift v. Not a Gift : 2004-01-09
- Irrevocable Trusts : 2004-01-09
- Qualified Subchapter S Trusts : 2004-01-09
- Distributions of Property : 2004-01-09
- Ceases to be Small Business Corporation : 2004-01-09
- Distributions : 2004-01-09
- Transfers for Insufficient Consideration : 2004-01-09
- Imposition of Gift Tax Imposed v. Not Imposed : 2004-01-09
- Transfers in General Gift v. Not a Gift : 2004-01-09
- Irrevocable Trusts : 2004-01-02
- Qualified Subchapter S Trusts : 2004-01-02
- Distributions of Property : 2004-01-02
- Ceases to be Small Business Corporation : 2004-01-02
- Distributions : 2004-01-02
- Transfers for Insufficient Consideration : 2004-01-02
- Imposition of Gift Tax Imposed v. Not Imposed : 2004-01-02
- Transfers in General Gift v. Not a Gift : 2004-01-02
- Tax On Generation Skipping Transfers : 2003-12-26
- Imposition of Gift Tax Imposed v. Not Imposed : 2003-12-26
- Imposition of Gift Tax Imposed v. Not Imposed : 2003-08-22
- Rate of Tax : 2003-08-22
- Unified Credit Against Gift Tax : 2003-08-22
- Taxable Gifts for Preceding Years : 2003-08-22
- Imposition of Gift Tax Imposed v. Not Imposed : 2003-08-22
- Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners : 2003-07-11
- Charitable Deduction : 2003-07-11
- Inclusion of Certain Property in Gross Estate : 2003-07-11
- Power to Change Beneficiaries or Their Shares : 2003-07-11
- Imposition of Gift Tax Imposed v. Not Imposed : 2003-07-11
- Irrevocable Trusts : 2003-05-16
- Property in Which Decedent Had an Interest : 2003-05-16
- Imposition of Gift Tax Imposed v. Not Imposed : 2003-05-16
- Tax On Generation Skipping Transfers : 2003-05-09
- Holding Period of Capital Assets : 2003-05-09
- Imposition of Gift Tax Imposed v. Not Imposed : 2003-05-09
- Tax On Generation Skipping Transfers : 2003-05-09
- Holding Period of Capital Assets : 2003-05-09
- Imposition of Gift Tax Imposed v. Not Imposed : 2003-05-09
- Irrevocable Trusts : 2003-04-11
- Property in Which Decedent Had an Interest : 2003-04-11
- Imposition of Gift Tax Imposed v. Not Imposed : 2003-04-11
- Tax On Generation Skipping Transfers : 2003-04-04
- Imposition of Gift Tax Imposed v. Not Imposed : 2003-04-04
- Gross Income v. Not Gross Income : 2003-03-28
- Holding Period of Capital Assets : 2003-03-28
- Imposition of Gift Tax Imposed v. Not Imposed : 2003-03-28
- Irrevocable Trusts : 2003-03-07
- Gift v. Not a Gift : 2003-03-07
- Gift v. Not a Gift : 2003-02-07
- Gross Income v. Not Gross Income : 2003-02-07
- Holding Period of Capital Assets : 2003-02-07
- Amendments to Wills or Revocable Trusts : 2003-02-07
- Expatriation to Avoid Tax : 2003-01-17
- Imposition of Gift Tax Imposed v. Not Imposed : 2003-01-17
- Tax On Generation Skipping Transfers : 2003-01-17
- Holding Period of Capital Assets : 2003-01-17
- Imposition of Gift Tax Imposed v. Not Imposed : 2003-01-17
- Certain Residents of Possessions Considered NonresidentD Not Citizens of the United States : 2003-01-17
- Imposition of Gift Tax Imposed v. Not Imposed : 2003-01-17
- Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners : 2002-11-22
- Powers of Appointment Transfer v. Not a Transfer : 2002-11-22
- Imposition of Gift Tax Imposed v. Not Imposed : 2002-11-22
- Transfers in General Gift v. Not a Gift : 2002-11-22
- Tax On Generation Skipping Transfers : 2002-09-06
- Holding Period of Capital Assets : 2002-09-06
- Imposition of Gift Tax Imposed v. Not Imposed : 2002-09-06
- Tax On Generation Skipping Transfers : 2002-08-23
- Holding Period of Capital Assets : 2002-08-23
- Imposition of Gift Tax Imposed v. Not Imposed : 2002-08-23
- Tax On Generation Skipping Transfers : 2002-08-02
- Property in Which Decedent Had an Interest : 2002-08-02
- Imposition of Gift Tax Imposed v. Not Imposed : 2002-08-02
- Tax On Generation Skipping Transfers : 2002-07-19
- Special Valuation Rules for Transfers in Trust : 2002-07-19
- Gross Income v. Not Gross Income : 2002-07-19
- Imposition of Tax : 2002-07-19
- Imposition of Gift Tax Imposed v. Not Imposed : 2002-07-19
- Tax On Generation Skipping Transfers : 2002-07-19
- Gift v. Not a Gift : 2002-07-19
- Related or Subordinate Party : 2002-07-19
- Persons Treated as Grantors : 2002-07-05
- Property Differing Materially : 2002-07-05
- General Power v. Not a General Power : 2002-07-05
- Imposition of Gift Tax Imposed v. Not Imposed : 2002-07-05
- Tax On Generation Skipping Transfers : 2002-06-14
- Imposition of Gift Tax Imposed v. Not Imposed : 2002-06-14
- Tax On Generation Skipping Transfers : 2002-06-07
- Imposition of Gift Tax Imposed v. Not Imposed : 2002-06-07
- Tax On Generation Skipping Transfers : 2002-05-24
- Gross Income v. Not Gross Income : 2002-05-24
- Holding Period of Capital Assets : 2002-05-24
- Imposition of Gift Tax Imposed v. Not Imposed : 2002-05-24
- Tax On Generation Skipping Transfers : 2002-03-29
- Imposition of Gift Tax Imposed v. Not Imposed : 2002-03-29
- Tax On Generation Skipping Transfers : 2002-03-29
- Gross Income v. Not Gross Income : 2002-03-29
- Imposition of Gift Tax Imposed v. Not Imposed : 2002-03-29
- Transfers in General Gift v. Not a Gift : 2002-03-29
- Valuation of Gifts : 2002-03-22
- Imposition of Gift Tax Imposed v. Not Imposed : 2002-03-22
- Transfers in General Gift v. Not a Gift : 2002-03-22
- Tax On Generation Skipping Transfers : 2002-03-08
- Holding Period of Capital Assets : 2002-03-08
- Multiple Trusts : 2002-03-08
- Imposition of Gift Tax Imposed v. Not Imposed : 2002-03-08
- Property in Which Decedent Had an Interest : 2002-03-08
- Imposition of Gift Tax Imposed v. Not Imposed : 2002-03-08
- Tax On Generation Skipping Transfers : 2002-03-08
- Gift v. Not a Gift : 2002-03-08
- Property Differing Materially : 2002-03-08
- Gross Income v. Not Gross Income : 2002-03-08
- Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners : 2002-03-08
- Imposition of Gift Tax Imposed v. Not Imposed : 2002-03-08
- Gift v. Not a Gift : 2002-01-18
- Imposition of Gift Tax Imposed v. Not Imposed : 2002-01-18
- Tax On Generation Skipping Transfers : 2002-01-11
- Gross Income v. Not Gross Income : 2002-01-11
- Holding Period of Capital Assets : 2002-01-11
- Imposition of Gift Tax Imposed v. Not Imposed : 2002-01-11
- Transfers in General Gift v. Not a Gift : 2002-01-11
- Powers of Appointment Transfer v. Not a Transfer : 2001-12-14
- Imposition of Gift Tax Imposed v. Not Imposed : 2001-12-14
- Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners : 2001-11-30
- Powers of Appointment Transfer v. Not a Transfer : 2001-11-30
- Imposition of Gift Tax Imposed v. Not Imposed : 2001-11-30
- Transfers in General Gift v. Not a Gift : 2001-11-30
- Tax On Generation Skipping Transfers : 2001-10-12
- Gross Income v. Not Gross Income : 2001-10-12
- Imposition of Gift Tax Imposed v. Not Imposed : 2001-10-12
- Transfers in General Gift v. Not a Gift : 2001-10-12
- Tax On Generation Skipping Transfers : 2001-08-17
- Imposition of Gift Tax Imposed v. Not Imposed : 2001-08-17
- Tax On Generation Skipping Transfers : 2001-07-13
- Property in Which Decedent Had an Interest : 2001-07-13
- Imposition of Gift Tax Imposed v. Not Imposed : 2001-07-13
- Tax On Generation Skipping Transfers : 2001-07-06
- Holding Period of Capital Assets : 2001-07-06
- Property in Which Decedent Had an Interest : 2001-07-06
- Multiple Trusts : 2001-07-06
- Transfer in Trust After December 31, 1920 : 2001-07-06
- Pre-1942 Powers : 2001-07-06
- Power Created on or Before October 21, 1942 : 2001-07-06
- Imposition of Gift Tax Imposed v. Not Imposed : 2001-07-06
- Distributions : 2001-07-06
- Imposition of Gift Tax Imposed v. Not Imposed : 2001-07-06
- Property in Which Decedent Had an Interest : 2001-06-08
- Imposition of Gift Tax Imposed v. Not Imposed : 2001-06-08
- Tax On Generation Skipping Transfers : 2001-05-11
- Gross Income v. Not Gross Income : 2001-05-11
- Imposition of Gift Tax Imposed v. Not Imposed : 2001-05-11
- Tax On Generation Skipping Transfers : 2001-04-20
- Definitions Applicable to Subparts A, B, C, and D : 2001-04-20
- Gross Income v. Not Gross Income : 2001-04-20
- Holding Period of Capital Assets : 2001-04-20
- Imposition of Gift Tax Imposed v. Not Imposed : 2001-04-20
- Tax On Generation Skipping Transfers : 2001-03-30
- Amount Realized : 2001-03-30
- Property in Which Decedent Had an Interest : 2001-03-30
- Imposition of Gift Tax Imposed v. Not Imposed : 2001-03-30
- Special Valuation Rules for Transfers in Trust : 2001-03-23
- Property in Which Decedent Had an Interest : 2001-03-23
- Imposition of Gift Tax Imposed v. Not Imposed : 2001-03-23
- Annuities Included v. Not Included in Gross Estate : 2001-03-23
- Certain Residents of Possessions Considered NonresidentD Not Citizens of the United States : 2001-02-02
- Imposition of Gift Tax Imposed v. Not Imposed : 2001-02-02
- Gift v. Not a Gift : 2001-02-02
- Constructive Additions : 2001-02-02
- Interest v. No Interest at Time of Death : 2001-02-02
- Multiple Trusts : 2001-02-02
- Powers of Appointment Transfer v. Not a Transfer : 2001-02-02
- Tax On Generation Skipping Transfers : 2001-02-02
- Gross Income v. Not Gross Income : 2001-02-02
- Holding Period of Capital Assets : 2001-02-02
- Multiple Trusts : 2001-02-02
- Powers of Appointment Transfer v. Not a Transfer : 2001-02-02
- Imposition of Gift Tax Imposed v. Not Imposed : 2001-02-02
- Tax On Generation Skipping Transfers : 2001-01-19
- Holding Period of Capital Assets : 2001-01-19
- Imposition of Gift Tax Imposed v. Not Imposed : 2001-01-19
- Tax On Generation Skipping Transfers : 2001-01-19
- Imposition of Gift Tax Imposed v. Not Imposed : 2001-01-19
- Tax On Generation Skipping Transfers : 2001-01-19
- Holding Period of Capital Assets : 2001-01-19
- Imposition of Gift Tax Imposed v. Not Imposed : 2001-01-19
- Tax On Generation Skipping Transfers : 2001-01-19
- Holding Period of Capital Assets : 2001-01-19
- Imposition of Gift Tax Imposed v. Not Imposed : 2001-01-19
- Tax On Generation Skipping Transfers : 2001-01-19
- Holding Period of Capital Assets : 2001-01-19
- Imposition of Gift Tax Imposed v. Not Imposed : 2001-01-19
- General Power v. Not a General Power : 2001-01-05
- Property in Which Decedent Had an Interest : 2001-01-05
- Imposition of Gift Tax Imposed v. Not Imposed : 2001-01-05
- Tax On Generation Skipping Transfers : 2000-12-29
- Imposition of Gift Tax Imposed v. Not Imposed : 2000-12-29
- Tax On Generation Skipping Transfers : 2000-12-29
- Imposition of Gift Tax Imposed v. Not Imposed : 2000-12-29
- Gift v. Not a Gift : 2000-10-27
- Allocation of Sales Price : 2000-10-27
- Tax On Generation Skipping Transfers : 2000-10-06
- Imposition of Gift Tax Imposed v. Not Imposed : 2000-10-06
- Transfers in General Gift v. Not a Gift : 2000-10-06
- Imposition of Gift Tax Imposed v. Not Imposed : 2000-09-29
- Irrevocable Trusts : 2000-09-22
- Gross Income v. Not Gross Income : 2000-09-22
- Multiple Trusts : 2000-09-22
- Transfer in Trust After December 31, 1920 : 2000-09-22
- Imposition of Gift Tax Imposed v. Not Imposed : 2000-09-22
- Gift v. Not a Gift : 2000-09-08
- Constructive Additions : 2000-09-08
- Like Kind Property : 2000-09-08
- Gross Income v. Not Gross Income : 2000-08-18
- Expenses for Production of Income : 2000-08-18
- Imposition of Gift Tax Imposed v. Not Imposed : 2000-08-18
- Tax On Generation Skipping Transfers : 2000-08-04
- Holding Period of Capital Assets : 2000-08-04
- Determination of Amount of Taxable Estate : 2000-08-04
- Imposition of Gift Tax Imposed v. Not Imposed : 2000-08-04
- Tax On Generation Skipping Transfers : 2000-05-26
- Gift v. Not a Gift : 2000-05-26
- Amount Realized : 2000-05-26
- Gift v. Not a Gift : 2000-03-24
- Persons Treated as Grantors : 2000-03-24
- Amount of Tax : 2000-03-24
- Property Differing Materially : 2000-03-24
- Irrevocable Trusts : 2000-03-10
- Holding Period of Capital Assets : 2000-03-10
- Imposition of Gift Tax Imposed v. Not Imposed : 2000-03-10
- Tax On Generation Skipping Transfers : 2000-01-28
- Definition : 2000-01-28
- Inclusion of Amounts in Gross Income of Beneficiaries of Estates and TrustsAccumulating Income or Distributing Corpus : 2000-01-28
- Imposition of Gift Tax Imposed v. Not Imposed : 2000-01-28
- Tax On Generation Skipping Transfers : 2000-01-07
- Time Limit : 2000-01-07
- Imposition of Gift Tax Imposed v. Not Imposed : 2000-01-07
- Property in Which Decedent Had an Interest : 1999-12-31
- Certain Rights and Restrictions Disregarded : 1999-12-31
- Nonqualified Stock Options : 1999-12-31
- Imposition of Gift Tax Imposed v. Not Imposed : 1999-12-31
- Irrevocable Trusts : 1999-12-24
- Holding Period of Capital Assets : 1999-12-24
- Imposition of Gift Tax Imposed v. Not Imposed : 1999-12-24
- Tax On Generation Skipping Transfers : 1999-11-12
- Powers of Appointment Transfer v. Not a Transfer : 1999-11-12
- Imposition of Gift Tax Imposed v. Not Imposed : 1999-11-12
- Tax On Generation Skipping Transfers : 1999-10-22
- Imposition of Gift Tax Imposed v. Not Imposed : 1999-10-22
- Tax On Generation Skipping Transfers : 1999-10-22
- Property in Which Decedent Had an Interest : 1999-10-22
- Imposition of Gift Tax Imposed v. Not Imposed : 1999-10-22
- Tax On Generation Skipping Transfers : 1999-07-30
- Definitions Applicable to Subparts A, B, C, and D : 1999-07-30
- Termination of Private Foundation Status : 1999-07-30
- Excise Taxes on Acts of Self-Dealing : 1999-07-30
- Imposition of Gift Tax Imposed v. Not Imposed : 1999-07-30
- Tax On Generation Skipping Transfers : 1999-07-30
- Amount Realized : 1999-07-30
- Property in Which Decedent Had an Interest : 1999-07-30
- Powers of Appointment Transfer v. Not a Transfer : 1999-07-30
- Imposition of Gift Tax Imposed v. Not Imposed : 1999-07-30
- Tax On Generation Skipping Transfers : 1999-07-30
- Amount Realized : 1999-07-30
- Property in Which Decedent Had an Interest : 1999-07-30
- Imposition of Gift Tax Imposed v. Not Imposed : 1999-07-30
- Tax On Generation Skipping Transfers : 1999-07-23
- Definitions Applicable to Subparts A, B, C, and D : 1999-07-23
- Termination of Private Foundation Status : 1999-07-23
- Excise Taxes on Acts of Self-Dealing : 1999-07-23
- Imposition of Gift Tax Imposed v. Not Imposed : 1999-07-23
- Property in Which Decedent Had an Interest : 1999-07-09
- Certain Rights and Restrictions Disregarded : 1999-07-09
- Nonqualified Stock Options : 1999-07-09
- Imposition of Gift Tax Imposed v. Not Imposed : 1999-07-09
- Tax On Generation Skipping Transfers : 1999-06-04
- Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners : 1999-06-04
- Charitable, Etc. Contributions and Gifts : 1999-06-04
- Property in Which Decedent Had an Interest : 1999-06-04
- Imposition of Gift Tax Imposed v. Not Imposed : 1999-06-04
- Tax On Generation Skipping Transfers : 1999-04-16
- Imposition of Gift Tax Imposed v. Not Imposed : 1999-04-16
- Transfers in General Gift v. Not a Gift : 1999-04-16
- Transfer v. Not a Transfer : 1999-03-05
- Imposition of Gift Tax Imposed v. Not Imposed : 1999-03-05
- Gift v. Not a Gift : 1999-02-26
- Required Distributions : 1999-02-26
- Income Defined : 1999-02-26
- Tax on Lump Sum Distributions : 1999-02-26
- Valuation of Property in General : 1999-02-26
- Capital Gain Treatment of Certain Distributions : 1999-02-26
- Definition of Assignment and Alienation : 1999-02-26
- Tax On Generation Skipping Transfers : 1999-01-22
- Gift v. Not a Gift : 1999-01-22
- Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners : 1999-01-22
- Guaranteed Annuity and Unitrust Interests : 1999-01-22
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