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


In this second article on the Fifth Circuit's opinion in McCord (the first is at, 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:

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)

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