Using the new portability election of deceased spouses: A pedagogical example

The United States has a unified system that taxes transfers of property during an individual’s lifetime (gifts) and property transferred as a result of the individual’s death. The Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 (the Act) contains a provision that wil...

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Veröffentlicht in:	Financial services review (Greenwich, Conn.) Conn.), 2023-09, Vol.23 (3), p.239-248
Hauptverfasser:	De’Armond, De’Arno, Pulliam, Darlene, Patterson, Robin
Format:	Artikel
Sprache:	eng
Online-Zugang:	Volltext
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