REFORM OF DEATH AND GIFT TAXES - 1969 TREASURY PROPOSALS, CRITICISMS, AND A REBUTTAL

被引：4

|

作者：

KURTZ, J ^{[1
]}

SURREY, SS ^{[1
]}

机构：

[1] HARVARD UNIV,LAW SCH,CAMBRIDGE,MA

来源：

COLUMBIA LAW REVIEW | 1970年 / 70卷 / 08期

关键词：

D O I：

10.2307/1121296

中图分类号：

D9 [法律]; DF [法律];

学科分类号：

0301 ;

摘要：

引用

收藏

页码：1365 / 1401

页数：37

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[2] STATE GIFT TAXES - THEIR RELATION TO DEATH TAXES
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[J]. UNIVERSITY OF PENNSYLVANIA LAW REVIEW AND AMERICAN LAW REGISTER, 1940, 88 (05): : 556 - 583
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[9] CATTLE AND TAXES UNDER 1969-TAX-REFORM-ACT
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[J]. UCLA LAW REVIEW, 1970, 17 (06) : 1251 - 1279
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