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Becker R4-61 D
states” a $2,081,800 unified estate and gift tax credit exempts from gift tax cumulative,nonexcluded gifts having a value of $5,340,000.
what do these two numbers mean? any relations between these two numbers? My understanding is that if you take the credit $2,081,000, then you can take the $5,340,000 exclusion.Am I right?
I need your inputs. Thanks.
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