I think of the gift tax as just the pre-death version of the estate tax. IRS For...

		sokoloff on Oct 26, 2020 \| parent \| context \| favorite \| on: L.A.'s coast was once a DDT dumping ground, but no... I think of the gift tax as just the pre-death version of the estate tax. IRS Form 709 and Publication 559 make fairly clear that this is not inadvertent.