Drafting the Crummey power.

Authors :: Simmons, Sherwin P.
Source :: Annual Philip E. Heckerling Institute on Estate Planning. Annual, 1981, Vol. 15, p17-1, 52 p.
Publication Year :: 1981

Subjects :: Tax exemption
Gift tax
Trusts and trustees
Transfer taxes
Life insurance -- Taxation
Crummey v. Commissioner (397 F.2d 82 (9th Cir. 1968))
Internal Revenue Code (I.R.C. 2041)
Internal Revenue Code (I.R.C. 2514)

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