Business, 25.12.2019 23:31 tchase0616

Acey inherits unimproved land (fair market value of $6 million) from her father on june 1, 2019. she disclaims her interest in the property as follows: one-third on december 1, 2019; one-third on january 3, 2020; and the remaining one-third on may 31, 2020. in all cases, the disclaimers pass the interest to her son (the next heir under state law). the federal gift tax applies to stacey for:

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Acey inherits unimproved land (fair market value of $6 million) from her father on june 1, 2019. she...