Basic Gift and Estate Tax Treatment of Joint Tenancies

3 Pages Posted: 25 Oct 2013  

Bridget J. Crawford

Pace University School of Law

Michael Epstein

Independent

Date Written: October 14, 2013

Abstract

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

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

Bridget J. Crawford (Contact Author)

Pace University School of Law ( email )

78 North Broadway
White Plains, NY 10603
United States

Michael Epstein

Independent ( email )

No Address Available

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