A MINISTER yesterday signalled an end to a row caused after a Tory MP
gibed that she was trying to "lie back and think of Europe".
In music and dance, however, the truly
gibed people often started as prodigies and remained creative for much of their lives.
Mining the huge literature on Theodore and Franklin Roosevelt and sundry aspects of their families, as well as private papers and interviews with descendants, the book breaks with usual practice by treating the often bitterly opposed TR and FDR branches as one, closing with a 1989 Hyde Park rapprochement that family members
gibed as "the Peace of Utrecht."
In most cases, the ineligibility period will be half of what it would have been had the applicant
gibed his or her entire property.
As previously mentioned, even though the initial gift to the trust, as shown in the first step, is a completed transfer for gift and estate tax purposes (and thus both the assets
gibed and sold to the trust will be removed from the taxpayer's taxable estate), as the trust is intentionally defective for income tax purposes, the trust assets are treated as still owned by the grantor (i.e., the trust is ignored and treated as if it does not exist).
