Journal Issue:
Agricultural Law Digest: Volume 14, Issue 4
Agricultural Law Digest: Volume 14, Issue 4
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Article
Cases, Regulations, and Statutes
(
2003-02-21)
Article
Hazards of Issuing Stock for Basis
(
2003-02-21)
The decisions made in issuing corporate stock in a tax-free exchange can have important federal gift tax implications, depending upon how the stock is issued. Especially for transfers involving related transferors, the gift tax consequences can be substantial.