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gifts inter vivos

Overview page. Subjects: Accounting.

Gifts made during an individual’s lifetime. The treatment of such gifts, for inheritance tax purposes, depends on the amount of the gift, the occasion of the gift, and the recipient of the...

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gifts <i>inter vivos</i>

Norma Dawson.

in The New Oxford Companion to Law

January 2008; p ublished online January 2009 .

Reference Entry. Subjects: Law. 500 words.

All types of property may be the subject of an inter vivos (lifetime) gift. A gift is a gratuitous, consensual

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gifts inter vivos

Overview page. Subjects: Accounting.

Gifts made during an individual’s lifetime. The treatment of such gifts, for inheritance tax purposes, depends on the amount of the gift, the occasion of the gift, and the recipient of the...

See overview in Oxford Index

gifts <i>inter vivos</i>

in A Dictionary of Accounting

January 2010; p ublished online January 2010 .

Reference Entry. Subjects: Accounting. 154 words.

Gifts made during an individual’s lifetime. The treatment of such gifts, for *inheritance tax purposes, depends on the amount

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gifts <i>inter vivos</i>

Jonathan Law.

in A Dictionary of Accounting

July 2016; p ublished online November 2016 .

Reference Entry. Subjects: Accounting. 154 words.

Gifts made during an individual’s lifetime. The treatment of such gifts, for *inheritance tax purposes, depends on the amount

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<i>inter vivos</i> gifts

Edited by Jonathan Law.

in A Dictionary of Business and Management

January 2009; p ublished online January 2009 .

Reference Entry. Subjects: Business and Management. 7 words.

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gifts <i>inter vivos</i>

Edited by Jonathan Law.

in A Dictionary of Business and Management

January 2009; p ublished online January 2009 .

Reference Entry. Subjects: Business and Management. 154 words.

Gifts made during an individual's lifetime. The treatment of such gifts, for *inheritance tax purposes, depends on the amount

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gifts <i>inter vivos</i>

Edited by Jonathan Law.

in A Dictionary of Business and Management

January 2016; p ublished online February 2016 .

Reference Entry. Subjects: Business and Management. 154 words.

Gifts made during an individual’s lifetime. The treatment of such gifts, for *inheritance tax purposes, depends on the amount

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<i>inter vivos</i> gifts

Edited by Jonathan Law.

in A Dictionary of Business and Management

January 2016; p ublished online February 2016 .

Reference Entry. Subjects: Business and Management. 7 words.

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gift tax

John Black, Nigar Hashimzade and Gareth Myles.

in A Dictionary of Economics

January 2009; p ublished online January 2009 .

Reference Entry. Subjects: Economics. 101 words.

A tax on gifts between the living (or inter vivos). This is contrasted with a tax on transfers of

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gift tax

John Black, Nigar Hashimzade and Gareth Myles.

in A Dictionary of Economics

January 2017; p ublished online January 2017 .

Reference Entry. Subjects: Economics. 100 words.

A tax on gifts between the living (or inter vivos). This is contrasted with a tax on transfers of

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<span class="smallCaps">The legal concept of the gift</span>

Hyland Richard.

in Gifts

June 2009; p ublished online September 2009 .

Chapter. Subjects: Comparative Law. 42879 words.

This chapter begins with a discussion of the legal definition of a gift. It then discusses the four definitional elements of the gift for comparative purposes. These include gratuitousness,...

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alienation

Edited by Trischa Mann.

in Australian Law Dictionary

January 2013; p ublished online April 2015 .

Reference Entry. Subjects: Law. 50 words.

The transferral of property rights, voluntarily or involuntarily. Alienation may be effected inter vivos (e.g. by deed, agreement or gift),

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alienation

Edited by Audrey Blunden.

in Australian Law Dictionary

January 2010; p ublished online January 2010 .

Reference Entry. Subjects: Law. 50 words.

The transferral of property rights, voluntarily or involuntarily. Alienation may be effected inter vivos (e.g. by deed, agreement or gift),

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alienation

Edited by Trischa Mann.

in Australian Law Dictionary

October 2017; p ublished online April 2018 .

Reference Entry. Subjects: Law. 50 words.

The transferral of property rights, voluntarily or involuntarily. Alienation may be effected inter vivos (e.g. by deed, agreement or gift),

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gift tax

Overview page. Subjects: Economics.

A tax on gifts between the living (or inter vivos). This is contrasted with a tax on transfers of wealth by inheritance. A gift tax is designed to counter the loss of revenue from...

See overview in Oxford Index

gift tax

Edited by John Black, Nigar Hashimzade and Gareth Myles.

in A Dictionary of Economics

January 2012; p ublished online May 2013 .

Reference Entry. Subjects: Economics. 101 words.

A tax on gifts between the living (or inter vivos). This is contrasted with a tax on transfers of wealth by inheritance. A gift tax is designed to counter the loss of revenue from...

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inheritance tax

Overview page. Subjects: Financial Institutions and Services.

A tax on amounts inherited by particular heirs. The tax rate can vary according to the relation with the deceased; for example spouses may be exempt, or taxed progressively with the amount...

See overview in Oxford Index

Some Arguments against Discriminatory Gifts and Trusts

Matthew Harding.

in Oxford Journal of Legal Studies

January 2011; p ublished online January 2011 .

Journal Article. Subjects: Law. 12639 words.

This article presents some arguments against the persistence of the common law freedom to discriminate, in the disposition of property by gift or trust, whether inter vivos or testamentary,...

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Parents’ Desire to Make Equal <i>Inter Vivos</i> Transfers*

Elin Halvorsen and Thor O. Thoresen.

in CESifo Economic Studies

March 2011; p ublished online July 2010 .

Journal Article. Subjects: Public Economics. 11517 words.

This study argues that parents have a desire for dividing equally between their children, and that this motive applies to transfers of gifts inter vivos. We suggest that the equal division...

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Part VI The Law of Property, 31 The Transfer of Tangible Movables

Paul Torremans.

in Cheshire, North and Fawcett: Private International Law

September 2017 .

Chapter. Subjects: Law. 17 pages. 11205 words.

This chapter examines the legal system governing the transfer of tangible movables, with particular emphasis on assignments inter vivos of isolated or individual movables such as gifts and...

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