Back to matchesWe found a matchYour institution may have rights to this item. Sign in to continue.TitleGift to Family Corporation does not Qualify for Gift Tax Annual Exclusion.AuthorsAaronson, Marc A.; Kramer, Eric M.; Kahn, Alan D.; Sonet, Richard H.; Colella, Frank G.; Lipoff, Lawrence M.; Landau, Jerome; McEvoy, James B.; Szerlip, Nathan H.; Jones, Lenore J.AbstractDiscusses the rules governing a gift to family corporation. Common estate tax strategy used by taxpayers; Requirement for a gift in order to qualify for the gift tax annual exclusion.SubjectsGIFT taxes; FAMILY corporationsPublicationCPA Journal, 1999, Vol 69, Issue 5, p76ISSN0732-8435Publication typeArticle