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ArtikelNew Gift Tax Considerations  
Oleh: Soled, Jay A.
Jenis: Article from Bulletin/Magazine
Dalam koleksi: Journal of Accountancy vol. 186 no. 4 (1998), page 81-88.
Topik: Gift Taxes; gift tax; considerations
Ketersediaan
  • Perpustakaan Pusat (Semanggi)
    • Nomor Panggil: JJ85.7
    • Non-tandon: 1 (dapat dipinjam: 0)
    • Tandon: tidak ada
    Lihat Detail Induk
Isi artikelThe Tax payer Relief Act of 1997 actually does provide some relief to hard - pressed tax payers. It introduced some major technical and administrative changes to the U. S. transfer tax system, including a gradual increase in the unified credit that eventually will enable each tax payer to shield up to $1 million from estate and gift taxes. It also introduced a $1.3 million exclusion for certain qualified family - owned businesses. (The IRS Restructuring and Reform Act of 1998 made this exclusion a deduction). Few of these changes, however, are as significant to tax payers and their CPA s as the new rules for filing gift tax returns.
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