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Taking Advantage of Gift Tax Exclusions
Charitable Gifts of Conservation Easements
Case StudiesHow to ZeroBase Budget for
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advantage amount annual exclusion asset value beneﬁciaries beneﬁt Byrum capital gains tax charitable child clients closely-held corporation common stock death deduction Delaware difﬁcult discussed dividend donor effect estate and gift estate freezing estate planners estate planning estate tax avoidance example exemption ﬁrst ﬁxed front-end trust future growth generation-skipping trust gift tax gift taxation gift-giving goals holding company Hudspeth income tax installment sale Internal Revenue Service interviewees intrafamily major million minority discount minority interest Moreover opportunities ownership parent partnership payment preferred stock private annuity problem proposed prospective heirs real estate recapitalization reduced retained income rules Salsbury Salsbury-type Salsbury’s share shareholders signiﬁcant situations substantial suggested supra note tax base Tax Court tax law tax purposes tax rate Tax Reform Act taxable taxpayer testamentary trust text accompanying notes tion transaction transfer tax valuation discount voting control wealth tax William du Pont