In 2015, Lois transferred $25,000 to an irrevocable trust that is required to distribute all income annually to her son, age 55, for his life; the remainder will be distributed outright to his issue. Assuming a 6% federal rate, calculate Lois’s taxable gift.
RECOMMENDED!!TXX 5761-In 2015, Lois transferred $25,000 to an irrevocable
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