Caering About the Credit for Prior Transfers

Gerzog, Wendy

Abstract

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Caering About the Credit for Prior Transfers

Wendy C. Gerzog

University of Baltimore - School of Law

December 1, 2010

Tax Notes, Vol. 129, No. 9, 2010

Abstract:
The author discusses Le Caer, in which the Tax Court analyzed and rejected the taxpayers' proposed computations for the credit for tax on prior transfers under section 2013.

Number of Pages in PDF File: 4

Keywords: le Caer, credit , tax on prior transfers, TPT, section 2013, estate tax, recent cases

JEL Classification: H20, H29, K34

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Date posted: December 3, 2010

Suggested Citation

Gerzog, Wendy C., Caering About the Credit for Prior Transfers (December 1, 2010). Tax Notes, Vol. 129, No. 9, 2010. Available at SSRN: http://ssrn.com/abstract=1718357

Contact Information

Wendy C. Gerzog (Contact Author)

University of Baltimore - School of Law ( email )

1420 N. Charles Street
Baltimore, MD 21218
United States
410-837-4522 (Phone)