Law Offices of David L. Silverman, J.D., LL.M.
2001 Marcus Avenue, Lake Success, NY 11042 (516) 466-5900
Skip to content
  • Welcome
  • Practice Areas
  • CV
  • June 5, NYS Tax Litigation Seminar
  • Tax News & Comment
  • Directions
  • Contact
  • Recent Articles
    • June 5 NYS Tax Litigation Seminar — Outline
    • Income Taxation of New York Trusts & 2025 Planning Strategies
    • Review of Like Kind Exchange Final Regulations & Recent Developments
    • Delaware Statutory Trusts and Their Use As Replacement Property in Like Kind Exchanges
    • NYS Estate Tax Planning in 2024
    • Tax News & Comment – December 2023
    • Special Needs Trusts For Disabled Children
    • From Washington
    • Tax News & Comment — April 2023
  • Recorded Seminars
  • Client Portal
  • Appointments

Tag Archives: deceased spouse unused exclusion amount

Tax and Legal Issues Arising in Connection With The Federal Gift Tax Return (2013 Revision)

Posted on June 2, 2013 by David L. Silverman, J.D., LL.M. (Taxation)
Posted in Estate Planning, Federal Gift Tax, Gift Tax Planning, Gifts to Minors, Tax & Legal Issues Arising in Connection with the Federal Gift Tax Return (2013 Revision), Treatises | Tagged applicable exclusion amount, completed gift, deceased spouse unused exclusion amount, DSUE, estate planning, estate tax, gift tax, marital deduction, QTIP, QTIP election, tax planning | Leave a comment
  • Articles & Seminar Materials

    • June 5 NYS Tax Litigation Seminar: Completion Certificate June 2, 2025
    • June 5 NYS Tax Litigation Seminar — Outline May 31, 2025
    • June 5 Tax Litigation Seminar — Supplementary Materials May 14, 2025
    • June 5 CPE Seminar: NYS Tax Litigation — Practice & Procedure April 28, 2025
    • March 13 CPE Seminar: Supplementary Materials March 4, 2025
    • Income Taxation of New York Trusts & 2025 Planning Strategies March 4, 2025
    • Webinar Recording of 1031 Final Regulations Seminar January 16, 2025
  • Natural Language Search

  • Search by Category

  • Most Popular

    • Validity, Interpretation & Effect of Wills Having Jurisdiction Outside of New York
    • Welcome
    • Executor and Trustee Commissions Under NY EPTL
    • Letters Testamentary
    • Rev. Rul. 85-13: Is There a Limit to Disregarding Disregarded Entities?
    • The Decedent's Last Will: A Final Profound Statement
    • June 5 NYS Tax Litigation Seminar: Completion Certificate
    • Family Limited Partnerships
    • Legal Basis for Seeking Abatement of New York State Tax Penalties
    • Executor and Trustee Commissions Under the New York EPTL
Law Offices of David L. Silverman, J.D., LL.M.
Blog at WordPress.com.