U.S. HUSBAND LOANS FOREIGN WIFE $10,000,000. WIFE BUYS FROM U.S. HUSBAND $10 MILLION WORTH OF HUSBAND'S CLOSELY-HELD CORPORATE STOCK. HUSBAND'S COMPANY MAY BE TAKEN PUBLIC IN THE NEXT COUPLE OF YEARS AND HUSBAND'S COMPANY HAS A STRONG REVENUE STREAM. a. HOW MIGHT THIS INTRASPOUSAL LOAN HELP U.S. CITIZEN HUSBAND REDUCE THE VALUE OF HIS U.S. TAXABLE ESTATE AND GIVE VALUE TO WIFE WITHOUT BEING SUBJECT TO U.S. GIFT TAX ON AMOUNTS VALUED ABOVE $185,000