The World's Greatest Gift Tax Mystery Solved
Jonathan G. Blattmachr
Milbank, Tweed, Hadley & McCloy LLP
Diana S.C. Zeydel
Greenberg Traurig, LLP
Hofstra University - School of Law
Tax Notes, Vol. 115, No. 3, April 16, 2007
Jonathan G. Blattmachr, Diana S. C. Zeydel, and Mitchell M. Gans examine section 2523(b)(2)'s history and conclude that it was intended to deal with the limited situation in which the power of appointment created by the donor spouse has been conferred on the donor spouse by a third party.
Date posted: April 13, 2007
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