3 Pages Posted: 25 Oct 2013
Date Written: October 14, 2013
This practice-oriented article provides an overview of the gift tax consequences of creating joint tenancies and the estate tax consequences of dying with them.
Keywords: joint tenancy, joint tenacies, jointly, 2040, estate, gift
JEL Classification: K19, K34, K39
Suggested Citation: Suggested Citation
Crawford, Bridget J. and Epstein, Michael, Basic Gift and Estate Tax Treatment of Joint Tenancies (October 14, 2013). Tax Notes, Vol. 141, No. 229, 2013. Available at SSRN: https://ssrn.com/abstract=2343712