More Guidance for Gifts Under the Federal Gift Tax Annual Exclusion
dc.contributor.author | Harl, Neil | |
dc.contributor.department | Iowa State University Digital Repository | |
dc.date | 2018-02-19T06:22:47.000 | |
dc.date.accessioned | 2020-06-29T22:57:02Z | |
dc.date.available | 2020-06-29T22:57:02Z | |
dc.date.embargo | 2017-12-18 | |
dc.date.issued | 2012-11-16 | |
dc.description.abstract | <p>The 2002 Tax Court case, <em>Hackl v. Commissioner,</em><strong>1 </strong>surprised some and the affirmance by the Seventh Circuit Court of Appeals in 2003 shocked even more although <em>Hackl </em>did not depart markedly from prior authority.<strong>2 </strong>Two more recent cases, <em>Price v. Commissioner</em><strong>3</strong> and <em>Wimmer v. Commissioner</em><strong>4 </strong>have provided more detailed guidance on the bounds of what is a “present interest” in the context of transfers to family members involving an entity.</p> | |
dc.identifier | archive/lib.dr.iastate.edu/aglawdigest/vol23/iss23/1/ | |
dc.identifier.articleid | 2155 | |
dc.identifier.contextkey | 11267476 | |
dc.identifier.s3bucket | isulib-bepress-aws-west | |
dc.identifier.submissionpath | aglawdigest/vol23/iss23/1 | |
dc.identifier.uri | https://dr.lib.iastate.edu/handle/20.500.12876/3637 | |
dc.source.bitstream | archive/lib.dr.iastate.edu/aglawdigest/vol23/iss23/1/AgLawDigest_v23n23_01.pdf|||Fri Jan 14 17:52:01 UTC 2022 | |
dc.subject.disciplines | Agricultural and Resource Economics | |
dc.subject.disciplines | Agricultural Economics | |
dc.subject.disciplines | Agriculture Law | |
dc.subject.disciplines | Public Economics | |
dc.title | More Guidance for Gifts Under the Federal Gift Tax Annual Exclusion | |
dc.type | article | |
dc.type.genre | article | |
dspace.entity.type | Publication | |
relation.isJournalIssueOfPublication | b15b280d-14d9-4894-9982-b1413de9ecd9 | |
relation.isOrgUnitOfPublication | d2bcee6c-7cba-4fa7-bd11-543354ce7b1b |
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