
The Federal transfer taxes are calculated using cumulative lifetime transfers.
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Q12: The gift tax is imposed on inter
Q14: A gratuitous transfer of cash made directly
Q15: The annual exclusion eliminates relatively small transfers
Q15: Only complete gifts are subject to the
Q17: For 2018, the exemption equivalent for the
Q25: A present interest is the right to
Q26: The gross estate may contain property transfers
Q30: The theft of property included in the
Q32: Proceeds of life insurance paid to the
Q36: Proceeds of life insurance paid due to
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