Case Summaries The Statute of Limitations and Disclosure Rules for Gifts, July 2020

Ronald D. Aucutt

Jul 13, 2020
Download PDF

Explanation of the 1997 legislation that changed the gift tax statute of limitations and its disclosure standard to apply gift-by-gift rather than return-by-return, including how to disclose a gift on a gift tax return, how to report non-gift transactions, and how to select and work with appraisers.