Is there a gift?
§2501, §2502, §2505.
Also see POA §2514, Disclaimers §2518.
| YES
|
Was the gift less than $14,000?
§2503(b)
Or Charitable (§2522) or Marital (§2523)?
| NO
|
Was the gift for education or medical and directly to the institution? §2503(e)
| NO
|
There is a taxable gift that is carried over to the Estate Tax Return. §2001(b)(1)(B)
See GST §2601.
|
| |