Estate and gift taxation of Puerto Rico individuals
- Gifts which revert to the estate and the three-year rule. Sorkin, Mitchell // CPA Journal;Aug95, Vol. 65 Issue 8, p73
Focuses on the use of lifetime gifts to reduce eventual estate taxes. Taxation requirements of gifts; Appreciation or income generated from excluded gifts; Gift splitting; Marital deductions; Possible reversions to the estate and of the three-year rule.
- Don't look discounted gift trust in mouth. Jelley, Colin // Money Marketing;8/7/2003, p33
Focuses on inheritance tax treatment of discounted gift trusts in Great Britain. Role of this arrangements in enabling investors to give away assets but keep the right to an income without creating a gift reservation; Laws relating to gift with reservation; Implications on inheritance tax...
- What If The Estate Tax Ends? Blazzard, Norse N.; Hasenauer, Judith A. // National Underwriter / Life & Health Financial Services;8/16/99, Vol. 103 Issue 33, p7
Discusses the estate tax in the United States. Tax legislation that could modify or end estate and gift taxes; Reason estate taxes have often been characterized as the only voluntary tax imposed by the government.
- New York Times Article Didn't Print All The Facts That Fit The Case. Friedman, Douglas I. // National Underwriter / Life & Health Financial Services;9/9/2002, Vol. 106 Issue 36, p41
Focuses on a secret tax-saving scheme wherein wealthy individuals avoid substantial estate and gift taxes. Review process of private letter ruling.
- Transferee Liability. // Practical Accountant;Apr2000, Vol. 33 Issue 4, p14
Reports that individuals who received stock from a decedent within three years of his death are transferees of property and personally liable for unpaid estate taxes due to the latter's failure to include gift taxes paid on the stock gifts in the estate.
- Death and gift taxes. // Crain's New York Business;06/29/98, Vol. 14 Issue 26, p42
Presents statistical information on the amount of money collected from estate and gift taxes per capital.
- Q&A: Estate and Gift Taxes. // Business Owner;May/Jun2011, Vol. 35 Issue 3, p7
The article provides an answer to a question about estate and gift taxes and the ways for their calculation.
- Speedy growth in estate and gift tax receipts. P.D. // Practical Accountant;May97, Vol. 30 Issue 5, p10
Discusses the projections of rapid growth in estate and gift tax receipts in the United States between 1997 and 2007. Compilation of estimates by the Joint Committee on Taxation of the US Congress; Increase in the number of taxable estates; Corresponding rise in total estate, gift and...
- Bi-partisan bill to phase out estaste/gift tax introduced... // Insurance Advocate;06/13/98, Vol. 109 Issue 24, p13
Reports that the introduced bi-partisan House bill that would phase out the estate and gift tax law has won the plaudits of the Independent Insurance Agents Association of America. Provisions of the bill; Implication of the enactment of the legislation.