'Present Interest' in Gifts of Entity Interests

Posted: 11 Apr 2002

See all articles by Burgess J. W. Raby

Burgess J. W. Raby

Raby Law Offices; University of Arizona - James E. Rogers College of Law; Arizona State University - College of Law

William L. Raby

Raby Law Offices; Arizona State University (ASU) - School of Accountancy

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

Raby, Burgess J. W. and Raby, William L., 'Present Interest' in Gifts of Entity Interests. Available at SSRN: https://ssrn.com/abstract=307097

Burgess J. W. Raby (Contact Author)

Raby Law Offices ( email )

2164 E. Broadway Rd. #280
Tempe, AZ 85282-1784
United States
480-967-1501 (Phone)
480-967-0975 (Fax)

University of Arizona - James E. Rogers College of Law

P.O. Box 210176
Tucson, AZ 85721-0176
United States

Arizona State University - College of Law

Box 877906
Tempe, AZ 85287-7906
United States

William L. Raby

Raby Law Offices ( email )

2164 E. Broadway Rd. #280
Tempe, AZ 85282-1784
United States

Arizona State University (ASU) - School of Accountancy ( email )

Tempe, AZ 85287
United States

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