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March 30, 2005
Gerzog on QTIP Income Interests and Intent
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.
March 30, 2005 in Scholarship, Tax Analysts | Permalink
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