"United States." . . . . "Gifts Taxation Law and legislation." . . "Inheritance and transfer tax United States." . . . . . . . . . . . . . . "Section 2035 transfers"@en . . "Section 2035 transfers" . . . . . . . "\"... explains in detail the federal estate tax treatment of gifts made within three years of death. Under [section] 2035(a), certain gifts made within three years of the donor's death are included in the donor's gross estate. This rule minimizes the incentive for a decedent to transfer property shortly before death and thereby reduce federal estate taxes. It also prevents transfers within three years of death from qualifying an estate for favorable tax treatment such as deferral of estate tax under [section] 6166. The rule generally does not apply to transfers for adequate consideration or to gifts, other than with respect to life insurance policies that do not have to be reported on gift tax returns.\"" . . . . "\" ... explains in detail the federal estate tax treatment of gifts made within three years of death. Under [section] 2035(a), certain gifts made within three years of the donor's death are included in the donor's gross estate. This rule minimizes the incentive for a decedent to transfer property shortly before death and thereby reduce federal estate taxes. It also prevents transfers within three years of death from qualifying an estate for favorable tax treatment such as deferral of estate tax under [section] 6166. The rule generally does not apply to transfers for adequate consideration or to gifts, other than with respect to life insurance policies, that do not have to be reported on gift tax returns.\"" . . . . "\" ... explains in detail the federal estate tax treatment of gifts made within three years of death. Under (Section)2035(a), certain gifts made within three years of the donor's death are included in the donor's gross estate. This rule minimizes the incentive for a decedent to transfer property shortly before death and thereby reduce federal estate taxes. It also prevents transfers within three years of death from qualifying an estate for favorable tax treatment such as deferral of estate tax under [section] 6166. The rule generally does not apply to transfers for adequate consideration or to gifts, other than with respect to life insurance policies that do not have to be reported on gift tax returns\"--Page iii."@en . . . . . . . . . . . "Estate planning Taxation." . . "Inheritance and transfer tax." . . "Estate planning Taxation United States." . . "Decedents' estates Taxation United States." . . "Tax Management Inc." . . "Bloomberg BNA." . . "Gifts Taxation Law and legislation United States." . . "Decedents' estates Taxation." . .