Common Contracts
1 similar Internal Revenue contracts
Internal Revenue Service, Treasury § 1.704–1TInternal Revenue • February 16th, 2023
made between members of a family (in- cluding collaterals) under a purported purchase agreement, if the characteris- tics of a gift are ascertained from the terms of the purchase agreement, the terms of any loan or credit arrange- ments made to finance the purchase, or from other relevant data.
