Federal estate and gift taxation : recommendations adopted by the American Law Institute at Washington, D.C., May 23-24, 1968, and reporters' studies
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Federal estate and gift taxation : recommendations adopted by the American Law Institute at Washington, D.C., May 23-24, 1968, and reporters' studies
The Institute, c1969
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収録内容
- Study of dual tax system and unified tax, by A. J. Casner
- Study of accessions tax system, by W. D. Andrews