Posted: 13 Apr 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.
Suggested Citation: Suggested Citation
Blattmachr, Jonathan G. and Zeydel, Diana S.C. and Gans, Mitchell, The World's Greatest Gift Tax Mystery Solved. Tax Notes, Vol. 115, No. 3, April 16, 2007. Available at SSRN: https://ssrn.com/abstract=980183