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Income Tax Basis of Inherited Property
The Gift Tax
26 other sections not shown
agreement allowed amend amount annuity apply assets basis beneficiary benefit claim Code Commissioner complete Congress consideration considered contingent contract corporation corpus Court created death decedent decedent's decision deduction determined direct distributions donee donor effect enacted enjoyment estate tax example exclusion executor exemption exercise fact federal follows funds future gift tax give grantor gross estate held hold included income income tax intended inter interest involved issue joint limited marital deduction meaning ment minor NOTES paid parties pass payments percent period person petitioner possession present principal proceeds qualify question reach reason received Regs Regulations remainder respect result retained rule Service share statute supra taxable taxpayer terminate tion transfer transferor treated trust trust instrument United wife