Contents

INDEXGift(s) (continued):written statement requirement,§ 9.3(d)mandatory, § 3.1(l)money, §§ 4.1, 6.2, 6.3, 6.4to non-charitable organizations, § 10.9of partial interests, § 9.23planned, see Planned givingof property, see Propertyrules for, § 3.1(a)of scientific research property, § 9.4of stock, §§ 9.8, 9.9taxable, §§ 8.2(f), 8.2(g)and terrorism, § 10.11for use of charity, § 10.3Gift annuities, charitable, see Charitablegift annuitiesGift tax:annual exclusion, § 8.2(h)basis of gift property for, § 8.2(j)charitable gift annuities, § 14.4with charitable remainder trusts,§ 5.4(g)and deductions from taxable gifts, § 8.2(k)and definition of gift, § 8.2(a)disclaimers under, § 8.2(a)exclusions under, § 8.2(g)in general, § 8.1imposition of, § 8.2(b)international giving, §§ 19.3, 19.4(b)liability for, § 8.2(l)non-gift transfers, § 8.2(e)and powers of appointment, § 8.2(d)scope of, § 8.2(c)split gifts between spouses, § 8.2(m)taxable gifts under, § 8.2(f)valuation of transfers for, § 8.2(i)Good will, § 2.12(d)Government(s):entities, governmental, § 1.2lessening of burdens of, § 3.3(b)transfers to foreign, § 19.2(b)units, governmental, § 3.4(a)Grantor trust rules, § 3.7Gravesites, § 3.1(d)Gross estate:in general, § 8.3(a)timing of valuation of, § 8.3(c)Gross income:adjusted, § 2.4in general, §§ 1.6, 2.1, 2.2Group-term life insurance, § 17.2(b) 714 GST (generation-skipping transfer) tax,§ 8.5Guaranteed annuity interests, § 9.22(c)HHealth, promotion of, § 3.2(b)Health care institutions, § 3.3(a)Henle, Robert J., § 1.3(a)Hospitals, § 3.3(a)IIDEA (Individuals with DisabilitiesEducation Act), § 3.1(d)Incidental benefits, § 3.1(c)Income:adjusted gross, § 2.4anticipatory assignments of, § 3.1(g)concept of, § 2.1exclusions from, § 2.3gross, §§ 2.1, 2.2ordinary, § 2.16(b)pooled, see Pooled income fundsrealization of, § 2.14(d)of tax-exempt organizations, § 1.4tax treatment of, § 2.15taxable, § 2.7trust definition of, §§ 12.3(a)(iv), 12(d),13.8unrelated business, see Unrelatedbusiness income rulesIncome in respect of decedent (IRD),§§ 9.10(a), 9.10(b)Income interest:charitable lead trusts, § 16.2in property, § 5.3Income tax, §§ 1.1, 9.10(c)Income Tax Treaty (Canada-United States),§ 18.6Individuals (as taxpaying entity), § 2.8(a)Individuals with Disabilities EducationAct (IDEA), § 3.1(d)Institutions, § 3.3(a)Insubstantiality threshold, inflationadjusted:$50 Test, App. GInsufficient consideration, transfers for,§ 8.3(a)$25 Test, App. HInsurable interest, § 17.4Intangible personal property, § 2.12(d)Intangible religious benefit, § 21.1(b)Intellectual property, gifts of, § 9.26