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Home→Tags Estate tax apportionment

Tag Archives: Estate tax apportionment

Gift Tax Payable by Donees not Deductible

The gift tax that is paid after death for net gifts made in the year of death is included in the gross estate under IRC section 2035 and the estate is not entitled to any deduction for the gift tax … Continue reading →

Posted in Opinions | Tagged Estate tax apportionment, IRC 2035, IRC 2053, Net gifts

Executor Recovers Estate Tax on Life Insurance

Under I.R.C. § 2206, an executor was entitled to recover a pro-rata portion of the federal estate tax attributable to life insurance paid to the decedent’s ex-wife, as well as interest paid on the tax, when the will directed that … Continue reading →

Posted in Opinions | Tagged Estate tax apportionment, IRC 2206

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