Three-Year Rule
外汇网2021-06-19 14:00:27
172
Section 2035 of the tax code, which stipulates that assets that have been gifted through an ownership transfer, or assets for which the original owner has relinquished power, are to be included in the gross value of the original owner's estate if the transfer took place within three years of his or her death. If gifted assets do not meet the necessary requirements, the value of the assets is added to the value of the estate at the time of the original owner's death, increasing its value and the estate taxes imposed on it.
This rule pvents inpiduals from gifting assets to their descendants or other parties once death is imminent in an attempt to avoid estate taxes. The rule does not include all assets gifted or transferred in that three-year period and is mainly focused on insurance policies or assets in which the deceased retains an interest.
标签：
- 上一篇： Capital Loss
- 下一篇： Tax Fraud
随机快审展示
加入快审,优先展示
推荐文章
- 黑马在线:均线实战利器 9680 阅读
- 短线交易技术:外汇短线博弈精讲 4912 阅读
- MACD震荡指标入门与技巧 5015 阅读
- 黄金操盘高手实战交易技巧 5472 阅读
- 做精一张图 4141 阅读
热门文章
- 港币符号与美元符号的区别是什么啊？ 28625 阅读
- 我国各大银行汇率为什么不一样啊？ 18667 阅读
- 越南盾对人民币怎么算的？越南盾对人民币汇率换算方法是什么 13794 阅读
- 百利好环球欺诈，不给出金，无法联系。 12066 阅读
- 港元符号是什么啊 港元符号跟美元符号是一样吗 11701 阅读