25 pages matching joint tenancy in this book
Results 1-3 of 25
What people are saying - Write a review
We haven't found any reviews in the usual places.
WHAT IS NOT INCLUDED IN THE GROSS ESTATE?
ESTATE VALUATION ALTERNATIVES
21 other sections not shown
amount annual exclusion annuity apply assets cash charitable remainder trust Code Commr community property corporation Crummey CRUT decedent decedent's death decedent's estate Designated Beneficiary determined disclaimer donor election employee estate and gift estate tax purposes estate under section excise tax expectancy expenses fair market value federal estate tax fund generation-skipping transfer tax gift tax purposes grantor trust held incidents of ownership included income beneficiary income interest income tax insured joint tenancy Joseph Leder Ltr Rul marital deduction Mary Ann Mancini non-charitable beneficiary owner paid participant participant's partnership power of appointment premium Prop Reg provides QTIP Trust Qualified Plan recalculated remainder interest retained Rev Rul rules separate property Service spouse's sum distribution surviving spouse tax charitable deduction Tax Court tax return taxable estate taxable gift taxpayer terminable interest testamentary Testamentary Trust transfer tax transferor unified credit unitrust valuation withdrawal