Gross-Up Rule

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Key Terms
G

Gross-Up Rule

Definition

A federal taxation rule stating that if a decedent or the decedent’s spouse made a gift less than three years before the decedent’s death, any gift taxes paid by the decedent or the decedent’s estate on the gift are included in the decedent’s gross estate.

Related rules

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— Estate of Sachs v. Commissioner

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