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Retained beneficial interests (sections 2036(a)(1) and 2037)

Author: Henry J Lischer; Tax Management Inc.,
Publisher: Arlington, VA : Tax Management, [2008]-
Series: Tax management portfolios, 877.
Edition/Format:   Website : Document : Updating website   Continually Updated Resource   Computer File : EnglishView all editions and formats
Database:WorldCat
Summary:
"... is concerned with lifetime transfers with respect to which the transferor retains at death one or more specified beneficial interests in the property transferred during life. If such an interest is retained at the death of the transferor, one or both of [section] 2036(a)(1) or [section] 2037 may cause all or a portion of the transferred property to be included in the gross estate of the decedent."
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Details

Additional Physical Format: Print version:
Lischer, Henry J.
Retained beneficial interests (sections 2036(a)(1) and 2037).
Arlington, VA : Tax Management, [2016]-
(OCoLC)944520506
Material Type: Document, Updating website, Internet resource
Document Type: Internet Resource, Computer File, Continually Updated Resource
All Authors / Contributors: Henry J Lischer; Tax Management Inc.,
OCLC Number: 277223445
Notes: Published as Tax Management portfolio 52, .
Description: 1 online resource
Details: Mode of access: World Wide Web.
Contents: Detailed analysis. Introduction --
Section 2036(a)(1) --
Section 2037 --
Elements common to [section] 2036, [section] 2037 and [section] 2038 --
Working papers.
Series Title: Tax management portfolios, 877.
Responsibility: Henry J. Lischer, Jr. (Emeritus Professor of Law, Dedman School of Law, Southern Methodist University, Dallas, Texas).

Abstract:

"... is concerned with lifetime transfers with respect to which the transferor retains at death one or more specified beneficial interests in the property transferred during life. If such an interest is retained at the death of the transferor, one or both of [section] 2036(a)(1) or [section] 2037 may cause all or a portion of the transferred property to be included in the gross estate of the decedent."

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