共 5 条
- [4] CA-8 HOLDS NET GIFTS CAN CREATE TAXABLE GAIN - WHAT ARE EFFECTS OF THIS DECISION JOURNAL OF TAXATION, 1981, 54 (06): : 354 - 357
- [5] EXCESS OF DONEE-PAID GIFT TAX OVER DONORS BASIS IS TAXABLE SAYS CA-6 JOURNAL OF TAXATION, 1974, 41 (01): : 19 - 19