...determining the total amount of gifts made during the calendar year. "Future interests" is a legal term, and includes reversions, remainders, and other interests...possession, or enjoyment at some future date or time. * * * But a future interest or interests in such contractual obligations may be created by the limitations...

...is $4,000. 15 amount of gifts made during the calendar year. "Future interests" is a legal term, and includes reversions, remainders, and other interests...or enjoyment at some future date or time. The term has no reference to such contractual rights as exist in a bond, note (though bearing no interest until...

...determining the total amount of gifts made during the calendar year. "Future interests" is a legal term, and includes reversions, remainders, and other interests...or enjoyment at some future date or time. The term has no reference to such contractual rights as exist in a bond, note (though bearing no interest until...

...Sec. 25.2503-3. Future Interests In property. (a) • • • "Future Interests" Is a legal term, and Includes reversions, remainders, and other Interests...particular Interest or estate, which are limited to commerce In use, possession or enjoyment at some future date or time. * • • On the other hand,...

...statute and the regulation. The latter provides: Art. 11. ... "Future interests" is a legal term, and includes reversions, remainders, and other interests...possession, or enjoyment at some future date or time. . . . [Emphasis added.] Upon the facts the issue turns on whether the interests acquired by the minor...

...statute and the regulation. The latter provides: "Art. 11. ... 'Future interests' is a legal term, and includes reversions, remainders, and other interests...possession, or enjoyment at some future date or time. . . ." (Emphasis added.) Upon the facts the issue turns on whether the interests acquired by the minor...

...statute and the regulation. The latter provides: "Art. 11. ... 'Future interests' is a legal term, and includes reversions, remainders, and other interests...possession, or enjoyment at some future date or time. . . ." (Emphasis added.) Upon the facts the issue turns on whether the interests acquired by the minor...

...to taxable gifts, see §25.2503-3 of Part 25 of this chapter (Gift Tax Regulations), and such term includes reversions, remainders, and other interests...term future interest includes situations in which a 26 CFR Ch. I (4-1-03 Edition) donor purports to give tangible personal property to a charitable organization,...

...during the "calendar period" (as defined in §25.2502-l(c)(D). "Future interest" is a legal term, and includes reversions, remainders, and other interests...or enjoyment at some future date or time. The term has no reference to such contractual rights as exist in a bond, note (though bearing no interest until...

...includes reversions, remainders, and other interests or estates, whether vested or contingent, §1.170A-5 and whether or not supported by a particular interest...interest" includes situations in which a donor purports to grive tangible personal property to a charitable organization, but has an understanding, arrangement,...