Gifts
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Gifts |
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See also Charitable Contributions.
- Applicable exclusion amount. 99:384.
- Appreciated property to charity. 99:827.
- Art
- statement of value. 96:68.
- Cancellation of installment obligations. 92:650.
- Changes in equity ownership and legal relationships. 94:482.
- Closely held stock
- minority interest discount. 95:723.
- Conversion of preferred stock to common. 94:611.
- Disclaimers. 96:592; 97:73.
- Disclosure. 99:388.
- Effects of buy-sell agreements. 91:512.
- Gift tax
- addition to basis for. 95:722.
- SOL. 99:73.
- Gift tax exclusions
- contingent beneficiaries. 91:784; 94:228.
- Income tax vs. gift tax
- dependents vs. donees. 93:395.
- Loan guarantees. 91:514, 543.
- Return requirements. 93:704.
- Splitting. 95:286.
- Statute of limitations on assessment. 94:476; 95:342.
- Through stockbrokers. 94:223.
- Valuation for estate tax purposes. 97:391.
