transfer of property

References in periodicals archive ?
2601-1(b)(1)(i) was amended to further provide that the grandfathering rules do not apply to a transfer of property pursuant to the exercise, release or lapse of a GPA treated as a taxable transfer for gift or estate tax purposes; such a transfer is treated as made by the person holding the power when the exercise, release or lapse becomes effective, and is not considered a "transfer under a trust" irrevocable on Sept.
Whether you are a real estate developer, owner or investor, concerns about potential environmental liability can be a major sticking point in the transfer of property.
New London, almost any commercial enterprise could be a "public use" justifying the forced transfer of property from one private owner to another.
This statute requires such a result where a decedent makes a transfer of property (except in a case of a bona fide sale for adequate and full consideration) under which the decedent retained for life the possession or enjoyment of, or the right to the income from, the property.
In the latest round of an escalating war of words, Antelope Valley Hospital officials last week called the city of Palmdale's pending transfer of property to LCH owner Universal Health Services to build a competing hospital in Palmdale an ``unwarranted'' gift of public funds.
Generally the transfer of property from one spouse to another due to a divorce is a nontaxable exchange under IRC section 1041.
The Conference Report states that a transfer of property to participants will be deemed to occur to the extent of the assets so restricted.
Whilst AIUKeIUs performance will remain subject to significant volatility, this is likely to reduce in 2007 due to the transfer of property and specialty reinsurance business to AHLeIUs Bermudian operation, Aspen Insurance Limited (AIL), through reciprocal quota share arrangements.
2036(a) applied to the transfer of property to a family limited partnership (FLP) and affirmed that the estate should include the entire value of the property transferred to the FLP.
Assignment is the transfer of property or the rights obtained in a contract to control a property.
PALMDALE - The tit-for-tat over a Palmdale hospital continued Monday as Antelope Valley Hospital officials called the city's pending transfer of property to a Pennsylvania health care chain to build a competing hospital an ``unwarranted'' gift of public funds.
The Kimbell appeal arose after the District Court granted a summary judgment for the IRS and denied the taxpayer's summary judgment request over the issues of whether or not the transfer of property to an FLP formed two months prior to death, in exchange for partnership interests, was for full and adequate consideration and whether or not the decedent had retained control under IRC Sec.

Full browser ?