Disposition of real property for inadequate consideration where following the transfer to another person a lease is granted back - gift duty and income tax implications
Rulings BR Pub 02/02 - 02/10 discuss gift duty and income tax implications in dispositions of real property. Rulings apply 1 Apr 1999 to 31 Mar 2005.
Current status
Reissued as BR Pub 05/02 - 05/10