Federal estate and gift taxes

書誌事項

Federal estate and gift taxes

Carl S. Shoup

(Studies of government finance)

Greenwood Press, 1980

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注記

"A background paper prepared for a conference of experts held April 21-22, 1965, together with a summary of the conference discussion."

Reprint of the ed. published by Brookings Institution, Washington, in series: Studies of government finance

Bibliography: p. 239-243

Includes index

内容説明・目次

内容説明

To clarify the issues in estate and gift taxation, a conference was held at the Brookings Institution where a group of experts reviewed the major controversial issues, analyzed the provisions of the present law, and clarified differences of opinion on this part of the tax system.

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