Bring-Back Rule
Definition
A rule that any gift made less than three years before the donor’s death may be brought back into the decedent’s gross estate and taxed as if it were made at the time of the decedent’s death.
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A rule that any gift made less than three years before the donor’s death may be brought back into the decedent’s gross estate and taxed as if it were made at the time of the decedent’s death.