The Long, the Short, the Cat
The Long, the Short, the Cat( also known as" The Tall, the Short, the Cat") is a 1967 Italian comedy film directed by Lucio Fulci and starring the comedy duo Franco Franchi and Ciccio Ingrassia.
Pete the Cat
Pete the Cat is a fictional cartoon cat best known for his starring role in his own New York Times bestselling children ’s book series.
There are currently over 60 Pete the Cat books with more being released every year.
Pete the Cat ’s character is the creation of artist James Dean.
James and Kimberly Dean wrote all of the Pete the Cat books with the exception of" Pete the Cat: I Love My White Shoes Pete the Cat: Rockin ’ in My School Shoes Pete the Cat and His Four Groovy Buttons", and" Pete the Cat Saves Christmas", which were all authored by Eric Litwin.
The Cat's Out
The Cat's Out is a" Silly Symphonies" animated Disney short film.
It was released in 1931.
" The Cat's Out" was a working title that survives on an existing vault print; the short was originally copyrighted and released as" The Cat's Nightmare".
Belling the Cat (film)
Belling the Cat is a 2014 Vietnamese animated film, directed by Lê Bình.
The plot is based on the Aesop's fable Belling the cat.
The Gift to Stalin
The Gift to Stalin is a 2008 Kazakhstani film that tells the story of a little boy named Sasha who is sent to Kazakhstan.
He is saved from death by an old Kazakh man, Kasym, who takes the boy into his home.
The film is set in 1949.
The title," The Gift to Stalin", has significance in two ways.
First, in 1949, the Soviet government carried out a nuclear test on the anniversary of Joseph Stalin ’s 70th birthday.
Many innocent people fell victim to the nuclear test.
The other significance is concerns Sasha ’s dream.
He hopes that if he gives Stalin a gift, he will be able to see his parents again, not knowing that they have been killed.
The Cat Creeps (1946 film)
The Cat Creeps is a 1946 suspense thriller released by Universal Studios starring Lois Collier and featuring Noah Beery, Jr. The movie was directed by Erle C. Kenton and is not to be confused with" The Cat Creeps", a 1930 lost early sound film that was a remake of the silent horror film" The Cat and the Canary".
All three of these movies were by Universal Studios.
The Cat
The Cat may refer to:
The Feasts of Belshazzar, or a Night with Stalin
The Feasts of Belshazzar, or a Night with Stalin or is a 1989 film adaptation of Fazil Iskander's eponymous novella directed by Yuri Kara.
In the 1990s the film was screened in the United States, including at the United States Congress.
The title is a reference to Belshazzar's feast, a chapter of the Book of Daniel.
The Gift
The Gift or The Gifts may refer to:
Crummey trust
In the United States a Crummey trust( named for the first person to use such a structure.
see:" Crummey et al. v. Commissioner of Internal Revenue", 397 F.2 d 82,( 9th Cir.1968) is a trust for the benefit of individuals into which gifts are made in a manner qualifying them for exclusion from the unified gift and estate tax.
Crummey trust is also referred to as a Crummey provision or a Crummey power.
A Crummey provision can be contained within another type of trust.
Normally life insurance trusts will have a Crummey provision.
Normally, gifts to minors are subject to parental/ guardian control until the age of majority.
In order to delay the transfer of control beyond the age of 18, the funds must be placed in trust.
However, the annual gift exclusion($ 15,000 per individual and$ 30,000 per married couple as of 2018) from the gift tax is only available for gifts of so- called" present interests".
Normally, a gift into a trust that comes under control of the beneficiary at a future date does not constitute a present interest.
A Crummey trust achieves the desired treatment by offering the recipient a window of time( often 30 days) to take immediate control of the gift.
( The control offered only applies to the current gift- by assumption, an amount no greater than the annual exclusion amount- not the entire trust.)
If the recipient fails to do so during that window, the gift becomes part of the trust, and is subject to the trust's distribution conditions.
However, since the recipient had the opportunity to receive the funds outside of the trust, the gift is deemed to be a present interest, subjecting it to the annual exclusion.
The expectation of future annual gifts under the same mechanism( or the expectation of the withholding of such future gifts if the recipient exerts control over the gift) may motivate the recipient to relinquish control of the funds into the trust.
A Crummey provision is typically a provision within another trust and ordinarily works as follows.
The grantor makes a gift to an irrevocable living trust.
The trust beneficiaries are notified by the trustee that they have the power for a specified time period to withdraw some or all of the gift to the trust.
The simultaneous acts of the grantor transferring property to the trust and the trust beneficiaries being permitted to withdraw the gift form the trust is deemed to be the same as giving the gift to the beneficiaries outright.
The gift to the trust with the Crummey provision now qualifies for the annual gift exclusion.
The Crummey Trust is named after D. Clifford Crummey, who, in the 1960s, first came up with the idea.
The U.S. Tax Court found this action legal in 1968, and the nickname" Crummey Power" stuck.

Question: Which film was released more recently, The Gift To Stalin or The Long, The Short, The Cat?
Answer: The Gift To Stalin