LO.5 Making gifts can save on estate taxes. Comment on the relevance of this statement to each

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LO.5 Making gifts can save on estate taxes. Comment on the relevance of this statement to each of the following.

a. The amount of the annual exclusion utilized.

b. Subsequent appreciation of the property given.

c. Contributions to § 529 plans on behalf of family members.

d. The amount of gift tax actually paid.

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South Western Federal Taxation 2013 Corporations Partnerships Estates And Trusts

ISBN: 9781133495574

36th Edition

Authors: William H. Hoffman, William A. Raabe, James E. Smith, David M. Maloney

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