Gifts of Future Interests
dc.contributor.author | Harl, Neil | |
dc.contributor.author | McEowen, Roger | |
dc.contributor.department | Iowa State University Digital Repository | |
dc.date | 2018-02-19T00:38:01.000 | |
dc.date.accessioned | 2020-06-29T22:53:12Z | |
dc.date.available | 2020-06-29T22:53:12Z | |
dc.date.embargo | 2017-10-30 | |
dc.date.issued | 2002-06-21 | |
dc.description.abstract | <p>For many years, the problem of a gift of assets or interests in businesses being deemed to be a gift of a future interest has haunted estate planners. Gifts considered to be future interests are not eligible for the federal gift tax annual exclusion and, therefore, reduce the applicable credit amount ($1,000,000 in 2002). A late March, 2002, Tax Court case has focused attention once again on the risks of gifts of business interests being held to be gifts of future interests.</p> | |
dc.identifier | archive/lib.dr.iastate.edu/aglawdigest/vol13/iss13/1/ | |
dc.identifier.articleid | 1638 | |
dc.identifier.contextkey | 10970908 | |
dc.identifier.s3bucket | isulib-bepress-aws-west | |
dc.identifier.submissionpath | aglawdigest/vol13/iss13/1 | |
dc.identifier.uri | https://dr.lib.iastate.edu/handle/20.500.12876/3068 | |
dc.source.bitstream | archive/lib.dr.iastate.edu/aglawdigest/vol13/iss13/1/AgLawDigest_v13n13_01.pdf|||Fri Jan 14 17:49:29 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 | Gifts of Future Interests | |
dc.type | article | |
dc.type.genre | article | |
dspace.entity.type | Publication | |
relation.isJournalIssueOfPublication | 8ec4bb8a-c0c2-4e06-8acd-6dd1db075bc3 | |
relation.isOrgUnitOfPublication | d2bcee6c-7cba-4fa7-bd11-543354ce7b1b |
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