IRS extends the Dickman doctrine. (gift tax): An article from: The Tax Adviser
Book Details
Author(s)Robert B. Coplan
PublisherAmerican Institute of CPA's
ISBN / ASINB0008YVNC2
ISBN-13978B0008YVNC8
AvailabilityAvailable for download now
Sales Rank9,979,356
MarketplaceUnited States 🇺🇸
Description
This digital document is an article from The Tax Adviser, published by American Institute of CPA's on January 1, 1992. The length of the article is 416 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.
From the supplier: Two recent letter rulings indicate the IRS's desire to expand the Dickman doctrine, which would define broadly items subject to gift tax. Letter Ruling 9113009 defines a guarantee of a family member's debt as a donative transfer, thereby subject to gift tax. Letter Ruling 9117035 held that a son's waiver of the right to buy his father's shares in an ESOP was a taxable gift.
Citation Details
Title: IRS extends the Dickman doctrine. (gift tax)
Author: Robert B. Coplan
Publication:The Tax Adviser (Magazine/Journal)
Date: January 1, 1992
Publisher: American Institute of CPA's
Volume: 23 Issue: n1 Page: 41(1)
Distributed by Thomson Gale
From the supplier: Two recent letter rulings indicate the IRS's desire to expand the Dickman doctrine, which would define broadly items subject to gift tax. Letter Ruling 9113009 defines a guarantee of a family member's debt as a donative transfer, thereby subject to gift tax. Letter Ruling 9117035 held that a son's waiver of the right to buy his father's shares in an ESOP was a taxable gift.
Citation Details
Title: IRS extends the Dickman doctrine. (gift tax)
Author: Robert B. Coplan
Publication:The Tax Adviser (Magazine/Journal)
Date: January 1, 1992
Publisher: American Institute of CPA's
Volume: 23 Issue: n1 Page: 41(1)
Distributed by Thomson Gale
