Gifts of Future Interests Harl, Neil McEowen, Roger
dc.contributor.department Iowa State University Digital Repository 2018-02-19T00:38:01.000 2020-06-29T22:53:12Z 2020-06-29T22:53:12Z 2017-10-30 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/
dc.identifier.articleid 1638
dc.identifier.contextkey 10970908
dc.identifier.s3bucket isulib-bepress-aws-west
dc.identifier.submissionpath aglawdigest/vol13/iss13/1
dc.source.bitstream archive/|||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
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relation.isOrgUnitOfPublication d2bcee6c-7cba-4fa7-bd11-543354ce7b1b
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