In each of the following independent situations, indicate whether the trans- fer is subject to the Federal gift tax. Asa contributes to his mayor’s reelection campaign fund. The mayor has promised to get some of Asa’s property rezoned from residential to commercial use. Mary Ann inherits her father’s collection of guns and mounted animals. Five months later, she disclaims any interest in the mounted animals. Same as part (b). Ten months later, Mary Ann disclaims any interest in the guns.

FINANCIAL ACCOUNTING
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Chapter1: Financial Statements And Business Decisions
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In each of the following independent situations, indicate whether the trans- fer is subject to the Federal gift tax.

  1. Asa contributes to his mayor’s reelection campaign fund. The mayor has promised to get some of Asa’s property rezoned from residential to commercial use.
  2. Mary Ann inherits her father’s collection of guns and mounted animals. Five months later, she disclaims any interest in the mounted animals.
  3. Same as part (b). Ten months later, Mary Ann disclaims any interest in the guns.
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