Unmarried Cohabitation

AuthorBrian C. Vertz and Mitchell E. Benson
Pages281-286
UNMARRIED
COHABITATION
12-1
CHAPTER 12
UNMARRIED COHABITATION
§12.1 DEPENDENCY EXEMPTION
§12.2 PAYMENTS OR TRANSFERS OF PROPERTY: A GIFT OR TAXABLE INCOME?
§12.2.1 Gift to “Live-In”
§12.2.2 Income to “Live -In”
§12.2.3 Gift and Income, Part of Each
§12.2.4 Deductible by Payor
§12.2.5 Cohabitation Agreement
§12.3 PROPERTY DIVISION
§12.4 GIFTS
§12.5 ESTATE TAXES
§12.6 RETIREMENT FUNDS/DEATH BENEFITS
§12.7 SALE OF PRINCIPAL RESIDENCE

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