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Stacey inherits unimproved land (fair market value of $6 million) from her father on June 1,2014.Stacey disclaims her interest in the property as follows: one-third on December 1,2014;one-third on January 3,2015;and the remaining one-third on May 31,2015.In all cases,the disclaimers pass the interest to her son (the next heir under state law) .The Federal gift tax applies to Stacey for:
Home Territory
An area or environment where an individual or group feels a sense of ownership, comfort, and control, often providing a sense of identity and security.
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The collective output or results achieved by a group working together on a task or project.
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Research conducted by Robert Sommer focused on social and environmental factors affecting human behavior, particularly in contexts of space and privacy.
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