文章基本信息

标题：Estate Tax Effects of Premium Payments after Transfer of Life Insurance
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作者：Taylor, Michael A.
期刊名称：Cleveland State Law Review
印刷版ISSN：0009-8876
出版年度：1964
卷号：13
期号：2
页码：365
出版社：Cleveland State University
摘要：Ordinarily when a donor lives for three years after the transfer, section 2035 (b) says the gift cannot be attacked as being made in contemplation of death. However, if the transferor of an insurance policy continues to pay the premiums after the transfer several questions are presented. Should each of these payments be regarded as a further gift, with the payments during the last three years considered as gifts in contemplation of death? If so, what amount would be included in the donor's estate because of the subsequent premium payments? Neither question has been answered by the courts. This paper attempts to suggest a possible solution.
关键词：donor; gift; insurance premiums; transfer in contemplation of death; estate tax