Mccord: Value of Gifts Must Be 'Tax Affected'

6 Pages Posted: 6 Dec 2006

See all articles by Wendy C. Gerzog

Wendy C. Gerzog

University of Baltimore - School of Law

Abstract

In this second article on the Fifth Circuit's opinion in McCord (the first is at http://ssrn.com/abstract=939538), the author discusses the gift tax reduction attributable to the donees' assumption of the donors'/decedents' potential section 2035 liability.

Keywords: McCord, gift tax, estate tax, tax affecting, section 2035, net gift

Suggested Citation

Gerzog, Wendy C., Mccord: Value of Gifts Must Be 'Tax Affected'. Tax Notes, Vol. 113, p. 913, 2006. Available at SSRN: https://ssrn.com/abstract=949194

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)

Register to save articles to
your library

Register

Paper statistics

Downloads
119
Abstract Views
1,493
rank
230,643
PlumX Metrics