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Publication 571
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taxmap/pubs/p571-023.htm#en_us_publink1000239770

Gift Tax(p14)

rule
previous topic occurrence Estate and Gift Taxes next topic occurrence
If, by choosing or not choosing an election, or option, you provide an annuity for your beneficiary at or after your death, you may have made a taxable gift equal to the value of the annuity.
taxmap/pubs/p571-023.htm#en_us_publink1000239771

Joint and survivor annuity.(p14)

rule
If the gift is an interest in a joint and survivor annuity where only you and your spouse have the right to receive payments, the gift will generally be treated as qualifying for the unlimited marital deduction.
taxmap/pubs/p571-023.htm#en_us_publink1000239772

More information.(p14)

rule
For information on the gift tax, see Publication 950, Introduction to Estate and Gift Taxes.
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