单词 | gifts with reservation |
释义 | gifts with reservationgifts with reservationgifts in which the donee is not able to benefit from the gift to the exclusion of the donor as, for example, where a person gifts a house but then continues to live there without paying full market rent. Such assets are treated as still owned by the donor for INHERITANCE TAX until the reserved benefit ceases, at which point there is a potentially exempt transfer. |
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