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Inadequate Gift Description – I.R.S. Tries for a Second Bite at the Apple

Volume 2 No 8   /   Read Article

By Sheryl Shah and Nina Krauthamer

What constitutes adequate disclosure? This topic continues to be a source of dispute between taxpayers and the I.R.S. Sheryl Shah and Nina Krauthamer discuss the statute of limitations consequences when a taxable gift that is not “adequately shown.”  See more →