l*******9
发帖数: 177 | 1 正在学tax关于“gift and estate”的内容，其中joint interest的几个概念还是比较
含糊：
1. joint ownership 都包括joint tenants, tenants by the entirety, and tenants
in common么？（我不确定是否包括tenants in common）;
2. "the automatic inclusion rule"也适用于tenants in common么？假如a property
是由夫妻中的一方购买而设立的tenants in common，这property的一半自动包括在另
一方的gross estate中么？
遇见一个题目，请指点一下怎么算的？
A and B are husband and wife. At the time of A's prior death in 2009, they
own the following: land as tenants by the entirety worth $2,000,000 (
purchased by A) and stock as equal tenants in common worth $3,000,000 (
purchased by B). B also owns an insurance policy on A's life (maturity value
of $1,000,000) with herself as the designated beneficiary. A's will passes
all his property to B. How much marital deduction is allowed A's estate?
a. $2,000,000; b.$2,500,000; c.$3,500,000;
d.$4,500,000; e. none of the above
谢谢了！ | l*****s
发帖数: 623 | 2 这些其实首先要看在哪个州,community property state完全不一样。
然后还要看他们是否有过property agreement。
还有夫妻之间是否有过gift。
这个题目出得很不严谨，什么叫prior death？后来还能再死一回？ |
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