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Gift tax

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Based on the AICPA Competency Framework: Tax and Personal Financial Planning, these learning resources - primarily focused on US tax - are designed to help CPAs understand the knowledge and skills necessary to address the needs of their clients and firms.

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Valuation of family-owned entities for estate and gift tax purposes under Sec. 2704

This article discusses the rules governing the effects of lapses and restrictions on voting or liquidation rights of owners on the valuation of family-held entities.

Article Tax valuation Intermediate

Sale of a residence in a QPRT

This item explores what happens if the residence is sold during the QPRT term.

Article Gift tax Foundational

Post Initial Trust Term QPRT Considerations

This article discusses the tax treatment of qualified personal residence trusts, particularly if the donor outlives the term of the trust.

Article Gift tax Intermediate
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