Tax Planning for Dispositions of Depreciable Property at Death

Authors

  • Vern Krishna

DOI:

https://doi.org/10.29173/alr2288

Abstract

Tax planning for the death of taxpayer must depend on the ultimate cost, determined by such factors as marginal rates of the parties, income averaging annuity contracts, and amount of accelerating tax payable with an inter vivos transfer. These tax factors must be considered before the appropriate better" or "cheaper" tax plan can be achieved.

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Published

1977-02-01

Issue

Section

Articles