The Resource Section 2035 transfers, Lawrence Brody and Richard L. English

Section 2035 transfers, Lawrence Brody and Richard L. English

Label
Section 2035 transfers
Title
Section 2035 transfers
Statement of responsibility
Lawrence Brody and Richard L. English
Creator
Contributor
Subject
Language
eng
Summary
" ... explains in detail the federal estate tax treatment of gifts made within three years of death. Under [section] 2035(a), certain gifts made within three years of the donor's death are included in the donor's gross estate. This rule minimizes the incentive for a decedent to transfer property shortly before death and thereby reduce federal estate taxes. It also prevents transfers within three years of death from qualifying an estate for favorable tax treatment such as deferral of estate tax under [section] 6166. The rule generally does not apply to transfers for adequate consideration or to gifts, other than with respect to life insurance policies that do not have to be reported on gift tax returns."
Member of
Cataloging source
BNA
Characteristic
updating web site
http://library.link/vocab/creatorDate
1942-
http://library.link/vocab/creatorName
Brody, Lawrence
Entry convention
integrated entry
LC call number
KF6289.A1
LC item number
T35 no. 818-3rd (INTERNET)
Nature of contents
  • dictionaries
  • bibliography
Regularity
complete irregular
http://library.link/vocab/relatedWorkOrContributorDate
  • 1965-
  • 1960-
http://library.link/vocab/relatedWorkOrContributorName
  • Althauser, Lucinda A.
  • English, Richard L.
  • Tax Management Inc
Series statement
Estates, gifts, and trusts portfolios
Series volume
818-3rd
http://library.link/vocab/subjectName
  • Gifts
  • Estate planning
  • Inheritance and transfer tax
  • Decedents' estates
Label
Section 2035 transfers, Lawrence Brody and Richard L. English
Instantiates
Publication
Note
  • Authors: Lawrence Brody, Lucinda A. Althauser, and Richard L. English. 2000 (818 T.M.)
  • Formerly published in Washington, D.C., 2006-2007
  • Title from title screen (viewed March 7, 2014)
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Color
mixed
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Contents
Detailed analysis. Introduction -- Section 2035(a) -- Section 2035(b), requiring inclusion of gift tax on gifts made during the three years before decedent's death -- Section 2035(c), other rules relating to transfers within three years of death -- The [section] 2035(d) exception for bona fide sales -- Working papers
Dimensions
unknown
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
(OCoLC)60406847
System details
Mode of access: World Wide Web
Label
Section 2035 transfers, Lawrence Brody and Richard L. English
Publication
Note
  • Authors: Lawrence Brody, Lucinda A. Althauser, and Richard L. English. 2000 (818 T.M.)
  • Formerly published in Washington, D.C., 2006-2007
  • Title from title screen (viewed March 7, 2014)
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Color
mixed
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Contents
Detailed analysis. Introduction -- Section 2035(a) -- Section 2035(b), requiring inclusion of gift tax on gifts made during the three years before decedent's death -- Section 2035(c), other rules relating to transfers within three years of death -- The [section] 2035(d) exception for bona fide sales -- Working papers
Dimensions
unknown
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
(OCoLC)60406847
System details
Mode of access: World Wide Web

Library Locations

    • Biddle Law LibraryBorrow it
      3400 Chestnut Street, Philadelphia, Pennsylvania, 19104, US
      39.954941 -75.193362
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