This letter requests IRS guidance on the ability to split gifts under section 2513 when the donee spouse has an interest in the trust but all the transfers made to the trust during the year may be withdrawn by trust beneficiaries. Download letter
This letter requests IRS guidance on the ability to split gifts under section 2513 when the donee spouse has an interest in the trust but all the transfers made to the trust during the year may be withdrawn by trust beneficiaries.
Download letter
Copyright © 2007 by the American Institute of Certified Public Accountants, Inc., New York, New York.