Case Summaries The Statute of Limitations and Disclosure Rules for Gifts, July 2023

Ronald D. Aucutt

Jul 28, 2023
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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.