The Alabama Lawyer: Official Organ State Bar of Alabama, Volume 42The Bar, 1981 |
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Pagina 281
... gift is simply refusing a posthumous offer from the testator to the intended beneficiary which the latter is free to refuse . Since title never vests in the beneficiary , no gift takes place and the disclaimer relates back to the ...
... gift is simply refusing a posthumous offer from the testator to the intended beneficiary which the latter is free to refuse . Since title never vests in the beneficiary , no gift takes place and the disclaimer relates back to the ...
Pagina 282
... gift , the disclaimed property will " descend to the heir or pass in some other direction un- der the will . " 23 If the gift is a renounced devise or legacy , it ordinarily will fall into the residue . If the gift is a renounced ...
... gift , the disclaimed property will " descend to the heir or pass in some other direction un- der the will . " 23 If the gift is a renounced devise or legacy , it ordinarily will fall into the residue . If the gift is a renounced ...
Pagina 622
... gift to a minor and still take advantage of the gift tax laws . The Federal Gift Tax Law will let us give $ 3,000 ( $ 6,000 for a couple ) to another individual gift tax free if the gift is deemed " out- right . " This $ 3,000 or ...
... gift to a minor and still take advantage of the gift tax laws . The Federal Gift Tax Law will let us give $ 3,000 ( $ 6,000 for a couple ) to another individual gift tax free if the gift is deemed " out- right . " This $ 3,000 or ...
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Alabama Judicial College | 19 |
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