bd5cdbdd_Vermont_Taxt_Attorneys___KSF_G__J_T_wros_
[0] Federal Gift Tax No lifetime transfer; value of entire property is included in decedent’s estate (IRC § 2036(a)(1)). [J/T wros.] 
A lifetime transfer of the fair market value of the undivided interest in real property; value of entire property is included in decedent’s estate (IRC § 2040).
Tax and Medicaid Planning | Rutland, Vermont Taxt Attorneys | KSF&G
J/T wros.