Included in Gross Estate Flashcards
1
Q
2033
A
Property owned by decedent
M
Mine!
1
Q
2034
A
doweR and cuRtesy Interests
R
2
Q
2035
A
Law
- Gift tax on gifts made within three years of death
- Gifts made within three years of death that would have been included under Section 2036, 2037, 2038, or 2042
3
Q
2036
A
J - just let me keep
Transfers with a retained life interest
4
Q
2037
A
K - kill
Transfers taking effect at death
5
Q
2038
A
not Final
Revocable trusts
6
Q
2039
A
Pay each year
Annuities
7
Q
2040
A
‘S’pouse incl.
Jointly owned property
8
Q
2041
A
‘TT’
Powers of appoinTmenT
9
Q
2042
A
‘TN’ ?
Proceeds of Life Insurance