See Also: Gift splitting(money)
Gift splitting(finance)
Gift-Splitting(law)
splitting(1)(dictionary)
splitting(dictionary)
splitting(2)(dictionary)
Splitting(medicine)
Splitting(health)
ear-splitting(dictionary)
Embryo splitting(health)

Gift-Splitting (law)




A Grantors making of a gift as to which the Grantors spouse elected on a timely gift tax return (filed on or before April 15 of the year after the gift is made) to be treated as the Grantor of one-half of the gift, thus enabling the use of the Grantors