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Inter Vivos Wealth Transfers, 1997 Gifts (PDF)
Article by Martha Britton Eller, SOI
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Like transfers of wealth at death, wealth transfers during life—called inter vivos wealth transfers—are subject to Federal taxation. Only gifts in excess of $10,000 were potentially taxable for Gift Year 1997.
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Related Link:
Gift Tax Statistics |
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Split-Interest Trusts, 2001 (PDF)
Article by Melissa J. Belvedere, SOI
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Split-interest trusts are, essentially, hybrid trusts having both charitable and noncharitable beneficiaries. For 2001, there were 119,821 Forms 5227, with $111.2 billion of assets and $11.7 billion of net income.
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Excel Tables:
1, 2, 3, 4, 5, 6, 7, 8, 9 |
Related Link: Split-Interest Trusts Statistics |
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Link: Historical Tables and Appendix
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