Transfers to Companion Were Gifts, Not Salary, Rules TC.
| Autor: | Madden, Robert E., Hayes, Lisa H.R. |
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| Zdroj: | Estate Planning; Aug/Sep2000, Vol. 27 Issue 7, p320, 4p |
| Abstrakt: | Discusses the ruling of the United States Tax Court on issues concerning the determination of gifts and salary, estate tax, and charitable bequests. Background on the case, Estate of Cavett; Five requirements that must be met before applying issue preclusion when there is a factual dispute; How the Supreme Court defines a gift. |
| Databáze: | Supplemental Index |
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