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Home→Tags IRC 2035

Tag Archives: IRC 2035

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

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