McGraw-Hill's Taxation of Business Entities 3rd Edition by Connie Weaver, Brian Spilker, Edmund Outslay, John Robinson, Ronald Worsham, Benjamin Ayers, John Barrick

تمرين 36

Roberta is considering making annual gifts of $13,000 of stock each to each of her four children. She expects to live another five years and to leave a taxable estate worth approximately $1,000,000. She requests you justify the gifts by estimating her estate tax savings using the 2011 rate schedule and unified credit from making the gifts.