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Remember You Are Mortal - Make Your Annual Exclusion Gifts In January

If you die before the check hits your bank account, it may not count as a completed gift. ....

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Checks written before death are includible in decedent's estate

The Tax Court follows state law in determining whether delivered but unpaid checks were completed gifts. ....

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Tax Court in Brief | Estate of DeMuth v. Commissioner | Are Uncashed Gift Checks Includable in an Estate for Federal Income Tax Purposes? | Freeman Law

Tax Court in Brief | Estate of DeMuth v. Commissioner | Are Uncashed Gift Checks Includable in an Estate for Federal Income Tax Purposes? | Freeman Law
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