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gift tax |
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gift tax n. Federal tax on large gifts. Gifts to members of a family may be up to $10,000 a year to each plus a life-time $30,000 in gifts without tax. Several states also impose gift taxes. As with all tax questions, professional assistance in gift tax planning is vital. |
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It is well-established gift tax law that a "condition subsequent" is void for gift tax purposes as contrary to public policy. CPAs and their clients can read a comprehensive guide to the federal gift tax at this e-stop. By transferring interests in an FLP to family members, a donor can apply substantial discounts in valuing the gift for gift tax purposes. |
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