Document Type

Article

Publication Title

Tax Notes (a publication of Tax Analysts)

Publication Date

2007

Abstract

Jonathan G. Blattmachr, Diana S. C. Zeydel, and Mitchell M. Gans examine section 2523(b)(2)'s history and conclude that it was intended to deal with the limited situation in which the power of appointment created by the donor spouse has been conferred on the donor spouse by a third party.

Share

COinS