Completing the 2012 gift tax return

09/19/2013 | Planner, The

2012 saw a large increase in the amount and complexity of gifts, leaving open items such as appraisals, and many practitioners face challenges in completing 2012 returns by the Oct. 15 deadline. This article discusses the issues practitioners need to consider in filing the 2012 IRS Form 709, United States Gift [and Generation-Skipping Transfer] Tax Return.

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Planner, The

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