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Taxation & Estate Planning

: TaxProf Blog

Gerzog: Check-the-Box Regs and Gift Tax Discounts

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Wendy C. Gerzog (Baltimore) has posted Check-the-Box Regs and Gift Tax Discounts, 126 Tax Notes 871 (Feb. 15, 2010), on SSRN. Here is the abstract: This article discusses the recent Tax Court decision in Pierre [v. Commissioner, 133 T.C. No. 2 (2009)] and the effect for gift tax purposes of...

Full post as published by TaxProf Blog on February 16, 2010 (boomark / email).

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