inter vivos gift definition

Receive alerts:
by e-mail
E-mail Your information will be added to a database with the sole purpose of serving your subscription. This database is the exclusive property of vLex Networks S.L. and will never be shared with any other company. By sending your request you accept the Data Protection Policy of vLex Networks S.L. I have read and accept the Terms of Use
via RSS

244 documents for inter vivos gift definition

- In re Estate of Lucitte, (Ohio 2012)
Probate court did not err in entering declaratory judgment and ordering defendants to return assets to an estate.

... In An Inter Vivos Transaction. The Common Pleas Court Is The Appropriate F... the time she entered into certain inter vivos transactions. Earnest Lucitte alleged that Kenne... that she and Earnest also exchanged gifts and kept in contact with Louise. Doris believ... that there was an insufficient definition of competency to support the qualifications of�...
- Ohio Supreme Court
- 5 CFR 2634.907 - Report contents.
...(vi) Vested beneficial interests in trusts and estates;. (vii) Pensions and annuitiies;. (viii) Sector mutual funds (see definition at ? 2640.102(q) of this chapter);. (ix) Accounts ...(g) Gifts and travel reimbursements?(1) Gifts. Each annual f... of the holdings of a revocable inter vivos trust (also known as a ?living trust?) with respec...
- Code of Federal Regulations - Title 5: Administrative Personnel
- Stern v. Marshall, 564 U.S. (2011)
... on Vickie many monetary and other gifts duringtheir courtship and marriage, he did not inc... by filing a counterclaim fortortious interference with the gift she expected from J. 3 4 STERN v. MA... the matter both "meets Congress' definition of a coreproceeding and arises under or arises... tortious interference with an inter vivos gift-something the Supreme Court of Texas had yet...
- U.S. Supreme Court

- Grimes v. Grimes, (Ohio 2009)
CIVIL LAW: undue influence, parol evidence, inter vivos gifts, summary judgment, genuine issue of material fact, circumstantial evidence, deeds of purchase, deeds of gift, equitable, rescission, deeds.

... By definition, an . - 6 -. Washington App. No. 08CA35 . 7 . int...
- Ohio Supreme Court
- Time for a New Plan: The LLC Is a Better Option for Estate Planning After Cannon v. Bertrand
- Louisiana Law Review
- Nbr. 71-3, April 2011
- Wealth Management Update - 2010 Year-End.
...Tax Court Finds Transfers of FLP Interests Do Not Qualify for the Gift Tax Annual Exclusion B... Court applied an overly restrictive definition of the phrase "business arrangement" and effective... her husband established a revocable inter vivos trust in a community-property state. After Mr. Mor...
- Mondaq Business Briefing
- Nbr. 2010, January 2010
- ESTATE OF ANNE W. MORGENS, DEC V. CIR, (9th Cir. 2012)
...COMMISSIONER OF INTERNAL OPINION. REVENUE,. ...This case presents the question whether gift taxes paid by the donee trustees of a Qualifying T...§ 25191 deemed inter vivos transfer of the QTIP property within three years o..., the donor (the surviving spouse) by definition does not possess the remainder interest in the QTI...
- Federal Circuits
- 26 CFR 26.2663-2 - Application of chapter 13 to transfers by nonresidents not citizens of the United States.
...SUBCHAPTER B - ESTATE AND GIFT TAXES. PART 26 - GENERATION - SKIPPING TRANSFER TA...See 26.26121(a) for the definition of direct skip. (2) Taxable distributions and taxa...Example 3. Inter vivos transfer of U.S. and foreign situs property to a t...
- Code of Federal Regulations - Title 26: Internal Revenue
- United States v. Irvine, 511 U.S. 224 (1994)
... disclaimer of five-sixteenths of her interest in the corpus of a recently terminated trust that ... transfer that was subject to federal gift tax under Internal Revenue Code §§ 2501(a)(1) an...Ordway established an irrevocable inter vivos family trust, with his wife and their children as ...s. C. § 2503(b)). If this definition is thought to beg the question, the Government fal...
- U.S. Supreme Court
- The 2010 Tax Relief Act And Portability: The 'Death' Of The Credit Shelter Trust?
... Act of 2010 (2010 TRA) introduces an interesting new concept - "portability" - to the estate and gi... of a deceased spouse's estate and gift tax exemption should obviate the need for a first-...§ 2010(c) estate tax definition as applied to gifts). Beginning in 2011, a surviviing spouse can use her DSUEA to make inter vivos gifts as well as transfers at death. In simpler ...
- Mondaq Business Briefing
- United States Law Articles in English