Donative intent on the part of the donor must be present in order for a transfer to be classified as a "gift" subject to the Federal gift tax.
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Q13: Which of the following is not a
Q14: In 1978, X created an irrevocable trust.The
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Q16: In 1980, T bought 100 shares of
Q17: The transfer of municipal bonds, the income
Q19: During the year, D transfers title to
Q20: The value of social security death benefits
Q21: The property of a person who dies
Q22: In the current year, individual B gave
Q23: Which of the following is not includible
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