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Collateral Heir

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A successor to property—either by will or descent and distribution—who is not directly descended from the deceased but comes from a parallel line of the deceased's family, such as a brother, sister, uncle, aunt, niece, nephew, or cousin.

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2651(e) broadens the predeceased parent rule by expanding its application to transfers (1) that would be taxable distributions or taxable terminations and (2) to collateral heirs, provided that the transferor has no living Prop. regs on predeceased parent rule by Jackson, Jeffrey B. / The Tax Adviser More results

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Cold War
Collateral
Collateral assurance
Collateral Attack
collateral descendant
Collateral Estoppel
Collateral facts evidence

Collateral Heir
Collateral issue
Collateral kinsmen
Collateral security
Collateral warranty
Collatio bonorum
Collation
Collation of seals

Collateral Data Update

Collateral Defect

Collateral descendant

Collateral descendant

Collateral Duty Addictions Representative

Collateral Duty Alcoholism Counselor

Collateral Duty Inspector

Collateral Duty Intelligence Officer

collateral duty safety officer

Collateral eminence

Collateral Enclave

Collateral estoppel

Collateral estoppel

Collateral facts evidence

collateral fissure

collateral fissure

collateral fissure

collateral fissure

collateral fissure

collateral fissure

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collateral fraud

Collateral ganglia

Collateral ganglia

Collateral Heir

collateral hyperemia

collateral inheritance

Collateral issue

Collateral issue

Collateral kinsmen

collateral ligament

collateral ligament

Collateral ligament of interphalangeal articulations of foot

Collateral ligament of interphalangeal articulations of hand

Collateral ligament of metatarsophalangeal articulations

Collateral Ligaments

Collateral Ligaments

Collateral Ligaments

Collateral Ligaments

Collateral Ligaments

Collateral Ligaments

Collateral Ligaments

Collateral order doctrine

Collateral order exception

Collateral Protection Insurance

collateral pulp canal

collateral pulp canal

collateral pulp canal

collateral pulp canal

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