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ETIP
(redirected from Estate Tax Inclusion Period)

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AcronymDefinition
ETIPEmployer Training Investment Program (Illinois)
ETIPEstate Tax Inclusion Period
ETIPEnglish Tourism Intelligence Partnership (London, UK)
ETIPEnergy Technology Innovation Policy (JFK School of Government, Harvard University)


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? References in periodicals archive
5) For indirect skips that may be subject to an estate tax inclusion period (
New regs. on elections for indirect skips: final regulations on ... by Ransome, Justin P. / The Tax Adviser
A donor therefore cannot allocate GST exemption to a grantor retained annuity trust or qualified personal residence trust--where the trust property is included in her gross estate if she dies before her retained interest in the trust terminates--until the estate tax inclusion period ends (when the grantor dies, a generation-skipping transfer occurs with respect to the property, or the grantor's retained interest in the trust expires).
Iceberg ahead! Navigating the murky waters of gift-tax-return ... by Kanyuk, Amy K. / Journal of Accountancy
The final regulations on automatic allocation to an indirect skip subject to an estate tax inclusion period (
GST exemption allocation by Laffie, Lesli S. / The Tax Adviser
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