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Gift Inter Vivos
(redirected from Inter Vivos Transfer)

    Also found in: Legal 0.01 sec.
Gift inter vivos
A piece of property or asset given from one living person to another.
Gift Inter Vivos
A gift one gives to another while one is still living. A gift inter vivos contrasts with a gift causa mortis, where the giver bequeaths the gift pending his/her own death. A large gift inter vivos may be subject to the gift tax.
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The Tax Court explained that this ignored the premise of the QTIP regime, under which the surviving spouse is treated as receiving the entire QTIP from his or her spouse and then transferring it either at death or in an inter vivos transfer.
Gift tax paid on transfer of QTIP remainder included in estate by Beavers, James A. / The Tax Adviser
Under that provision, the inter vivos transfer of all or part of a qualifying income interest is treated as a taxable transfer of all interests in the underlying property related to that income interest.
Transfer tax reform after EGTRRA-2001: reconstruction or further ... by Robinson, Mildred Wigfall / Virginia Tax Review
The gift tax, reported on IRS Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return, is incurred for property transfers during the donor's life, inter vivos transfers, whereas the estate tax is assessed or incurred on property transferred after death.
Wealth transfers, 2005 gifts by Jacobson, Darien; Laine, Melissa / Statistics of Income. SOI Bulletin
 
 
 
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