18 Va. Admin. Code § 35-20-680

Current through Register Vol. 41, No. 8, December 2, 2024

Section 18VAC35-20-680 - Taxation of estates and gifts

Taxes imposed on testamentary and lifetime transfers, including introduction of the concepts of the gross estate, the marital deduction, joint ownership and the problems thereof, grantor trusts and valuation problems.

Derived from VR168-01-04 § 9.34, eff. March 1, 1993.

Statutory Authority

§§ 54.1-3922 and 54.1-3926 of the Code of Virginia.