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Publication 553 2001 Tax Year

Estate & Gift Tax
2001 Changes

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This is archived information that pertains only to the 2001 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.

Gifts to Spouses Who Are Not U.S. Citizens

The annual exclusion for gifts made to spouses who are not U.S. citizens is $106,000.


Increase in Generation Skipping Transfer (GST) Exemption

The generation-skipping transfer (GST) lifetime exemption increased by $30,000 to $1,060,000. The annual increase can only be allocated to transfers made during or after the year of the increase.

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