GROSS UP

gross up,vb. Slang. Tax. To add back to a decedent’s gross estate the gift taxes paid by the

decedent or the de-cedent’s estate on gifts made by the decedent or the decedent’s spouse during

the three-year period preceding the decedent’s death. IRC (26 USCA) § 2035. [Cases: Internal

Revenue 4159(2). C.J.S. Internal Revenue § 514.] [Blacks Law 8^th]