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Wednesday, March 30, 2005

Gerzog on QTIP Income Interests and Intent

Gerzog_1 Tax_analysts_76 Wendy C. Gerzog (Baltimore) has published Davis and Whiting: QTIP Income Interests and Intent, 106 Tax Notes 1597 (Mar. 28, 2005), also available on the Tax Analysts web site as Doc 2005-5289, 2005 TNT 59-39:

In the first "Estate and Gift Rap" column, Prof. Wendy C. Gerzog looks at intent, QTIP elections, and two recent cases. 

 

http://taxprof.typepad.com/taxprof_blog/2005/03/gerzog_on_emqti.html

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