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    <title>Gift to brother&#039;s spouse</title>
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    <description>Whether a gift to a brother&#039;s wife is taxable depends on interpretation of the statutory definition of &quot;relative&quot; for gift taxation. If the spouse of a listed relative is encompassed by the explanatory language, the gift is excluded from taxable income; disagreement exists among commentators about that interpretive point.</description>
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      <title>Gift to brother&#039;s spouse</title>
      <link>https://www.taxtmi.com/forum/issue?id=3214</link>
      <description>Whether a gift to a brother&#039;s wife is taxable depends on interpretation of the statutory definition of &quot;relative&quot; for gift taxation. If the spouse of a listed relative is encompassed by the explanatory language, the gift is excluded from taxable income; disagreement exists among commentators about that interpretive point.</description>
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