inter vivos gifts
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inter vivos — adverb or adjective Etymology: Late Latin Date: 1837 between living persons < transaction inter vivos >; especially from one living person to another < inter vivos gifts > < property transferred inter vivos > … New Collegiate Dictionary
inter vivos — in‧ter vi‧vos [ˌɪntə ˈviːvɒs ǁ tər ˈviːvoʊs, ˈvaɪ ] adverb LAW from one living person to another living person: • A joint tenancy is severed if a joint tenant disposes of his interest inter vivos. inter vivos adjective : • an inter vivos gift * * … Financial and business terms
inter vivos — in·ter vi·vos / in tər vī vōs, vē / adv or adj [Late Latin]: between living persons an inter vivos transfer see also donation inter vivos at donation; gift inter vivos at gift; … Law dictionary
gifts inter vivos — Gifts made during an individual s lifetime. The treatment of such gifts, for inheritance tax purposes, depends on the amount of the gift, the occasion of the gift, and the recipient of the gift. Small gifts can be covered by the small gifts… … Accounting dictionary
gifts inter vivos — Gifts made during an individual s lifetime. The treatment of such gifts, for inheritance tax purposes, depends on the amount of the gift, the occasion of the gift, and the recipient of the gift. Small gifts can be covered by the small gifts… … Big dictionary of business and management
gift inter vivos — A real gift. A gift between living persons; a voluntary transfer of property by one living person to another living person, without any valuable consideration, which becomes absolute and irrevocable during the lifetime of the parties. 24 Am J1st… … Ballentine's law dictionary
property law — Introduction principles, policies, and rules by which disputes over property are to be resolved and by which property transactions may be structured. What distinguishes property law from other kinds of law is that property law deals with… … Universalium
Carryover basis — occurs when a property transfer also results in a transfer of the transferor s basis in the property. The transferor s basis in the property carries over to the transferee. Tax law of United States of AmericaCarryover basis, also referred to as a … Wikipedia
НАЛОГ НА НАСЛЕДСТВО — (inheritance tax, death duties) 1. Налог (inheritance tax), которым облагается имущество лица в момент его смерти. Долгое время считалось нормальным взимать налог с лиц в тот момент, когда они оказались не в состоянии в дальнейшем использовать… … Словарь бизнес-терминов
Дар — (gift) Передача актива от одного лица другому без какой либо компенсации. Дары имеют значение с точки зрения налогообложения; если они довольно значительны, то могут подпадать под налог на передачу капитала (capital transfer tax) или под налог на … Словарь бизнес-терминов
