Effective career counseling of gifted
and talented students incorporates lifespan issues and helps them build satisfying lives by learning to balance multiple life roles.
Therefore, counselors can make the case for gifted
education in a continuum of school services.
The development of curriculum for gifted
second language learners must consider the students' elevated capacity for higher order thinking via the direct instruction of the purposes, limitations, and nuances of the use of communication strategies in their production of the target language.
During the past year there's been a drumbeat of publicity decrying the state of gifted
ed, particularly following the publication of a handful of books on the topic.
In Hackl [118 TC 14 (2002)] the Tax Court held that a gifted
limited liability company membership interest did not qualify as a present interest because the donee could not require distributions from the company, the gifted
interest could not be transferred without the manager's consent and the donee could not cause the company's liquidation.
Curricula, conceptions of intelligence, measurement, and characteristics of giftedness have received considerable focus in research related to education of gifted
Serving the disabled gifted
through educational collaboration.
If the Hackls had gifted
the LLC units prior to contributing the tree farms to the LLC, the contribution of the tree farms would be an indirect gift to the donees.
State (Virginia) law provided that, in the order appointing a conservator (or in a separate proceeding brought on petition), a court could authorize a conservator to make gifts of the ward's property as long as it was (1) not needed for the ward's maintenance and (2) gifted
to persons to whom the incapacitated person would, in the court's judgment, have made gifts had he been of sound mind.
93-12,(2) in which the IRS acquiesced in a long line of cases holding that the value of business interests in property transferred to family members must be determined without regard to the relationship between the buyer and seller or whether the business or other property is controlled by the family as a unit; there is no family aggregation when determining the value of gifted
The Tax Court held that a donor could not reduce the value of gifted
stock to reflect the built-in capital gains taxes that would be incurred if the corporation liquidated and sold its assets, in Eisenberg.(44) A taxpayer gifted
stock in a closely held corporation with commercial rental property as its sole asset.
Does this extension of the Chapter 14 rules require all entities in which equity interests will be gifted
to prepare financial statements?