Page 38 - Final Tax Return
P. 38

ESTATES AND GIFTS












           - Per-donee annual gift ta



               exclusion: $ 17,000



           - Annual exclusion for transfers



               to noncitizen spouse: $175,000


           - Gift/estate tax exclusion:



               $12,920,000; estate of first



               spouse to die may pass unused



               portion of exclusion to



               surviving spouse








        TRAINBYUS: TRANSFORMING DIGITAL LEARNING
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