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
23 other sections not shown
amount annual exclusion annuity annuity trust apply charitable lead charitable remainder trust Code Commr community property corporation CRUT death benefits decedent decedent's death decedent's estate decedent's gross estate Designated Beneficiary determined disclaimer donor election estate and gift estate tax purposes excise tax exemption expectancy expenses fair market value federal estate tax fund generation-skipping transfer tax gift tax purposes grantor trust held included income beneficiary income interest income tax insured's joint tenancy Joseph Leder Ltr Rul marital deduction Marital Trust minority interest discount non-charitable beneficiary owner paid participant participant's partnership payments power of appointment premium Prop Reg provides QTIP Trust Qualified Plan recalculated remainder interest retained Rev Rul rule separate property Service spouse's sum distribution surviving spouse tax charitable deduction Tax Court tax return taxable gift taxpayer terminable interest testamentary transferor trust instrument unified credit unitrust valuation withdrawal