Printer Friendly
Dictionary, Encyclopedia and Thesaurus - The Free Dictionary
3,898,089,985 visitors served.
forum Join the Word of the Day Mailing List For webmasters
?
Dictionary/
thesaurus
Medical
dictionary
Legal
dictionary
Financial
dictionary
Acronyms
 
Idioms
Encyclopedia
Wikipedia
encyclopedia
?

Gift inter vivos
(redirected from Inter Vivos Transfer)

    Also found in: Financial 0.01 sec.

GIFT INTER Vivos. A gift made from one or more persons, without any prospect of immediate death, to one or more others.
     2. These gifts are so called to distinguish them from gifts causa- mortis, (vide Donatio causa mortise,) from which they differ essentially. 1. A gift inter vivos, when completed by delivery, passes the title to the thing so that it cannot be recovered back by the giver; the gift causa mortis is always given upon the implied condition that the giver may, at any time during his life, revoke it. 7 Taunt. 231; 3 Binn. 366. 2. A gift inter vivos may be made by the giver at any time; the donatio causa mortis must be made by the donor while in peril of death. In both cases there must be a delivery. 2 Kent's Com. 354; 1 Beav. R. 605; 1 Miles, R. 109.
Want to thank TFD for its existence? Tell a friend about us, add a link to this page, add the site to iGoogle, or visit the webmaster's page for free fun content.
?Page tools
Printer friendly
Cite / link 		Feedback
Add definition
Mentioned in?  References in periodicals archive?   Legal browser?   Full browser?
 
The Tax Court explained that this ignored the premise of the QTIP regime, under which the surviving spouse is treated as receiving the entire QTIP from his or her spouse and then transferring it either at death or in an inter vivos transfer.
Gift tax paid on transfer of QTIP remainder included in estate by Beavers, James A. / The Tax Adviser
Under that provision, the inter vivos transfer of all or part of a qualifying income interest is treated as a taxable transfer of all interests in the underlying property related to that income interest.
Transfer tax reform after EGTRRA-2001: reconstruction or further ... by Robinson, Mildred Wigfall / Virginia Tax Review
The gift tax, reported on IRS Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return, is incurred for property transfers during the donor's life, inter vivos transfers, whereas the estate tax is assessed or incurred on property transferred after death.
Wealth transfers, 2005 gifts by Jacobson, Darien; Laine, Melissa / Statistics of Income. SOI Bulletin
 
 
 
Legal Dictionary
?

Terms of Use | Privacy policy | Feedback | Advertise with Us | Copyright © 2012 Farlex, Inc.
Disclaimer
All content on this website, including dictionary, thesaurus, literature, geography, and other reference data is for informational purposes only. This information should not be considered complete, up to date, and is not intended to be used in place of a visit, consultation, or advice of a legal, medical, or any other professional.