'Present Interest' in Gifts of Entity Interests
Posted: 11 Apr 2002
Abstract
Burgess J.W. Raby, Esq., and William L. Raby, CPA, of the Raby Law Office, Tempe, Ariz., review a recent Tax Court decision regarding the determination of present interest for gift tax purposes and caution practitioners attempting to obtain gift tax exclusions.
Suggested Citation: Suggested Citation
Raby, Burgess J. W. and Raby, William L., 'Present Interest' in Gifts of Entity Interests. Available at SSRN: https://ssrn.com/abstract=307097
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