Books : Gift tax return SOL - exception to the general rule. (statute of limitations): An article from: The Tax Adviser
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Type of bind: Digital
Format: HTML
Label: American Institute of CPA's
Manufacturer: American Institute of CPA's
Page Count: 2
Printing Date: June 01, 1995
Publishing house: American Institute of CPA's
Release Date: July 28, 2005
Studio: American Institute of CPA's
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Product Description:
This digital document is an article from The Tax Adviser, published by American Institute of CPA's on June 1, 1995. The length of the article is 461 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.
From the supplier: IRC section 6501 provides particularly unfavorable statute of limitation provisions for gift tax returns that fail to properly disclose gifts of property subject to the IRC section 2701-2702 valuation rules. If such disclosures should have been made, even if no tax liability would result, there is no limitation on when the IRS may assess gift tax for that gift. Arrangements typically subject to section 2701-2702 valuation include qualified personal residence trusts, grantor retained annuity trusts and transfers of interests in family corporations.
Citation Details
Title: Gift tax return SOL - exception to the general rule. (statute of limitations)
Author: Rick J. Taylor
Publication: The Tax Adviser (Magazine/Journal)
Date: June 1, 1995
Publishing house: American Institute of CPA's
Volume: 26 Issue: n6 Page: 342(2)
Distributed by Thomson Gale
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