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A comprehensive and accessible account of the U.S. estate tax, examining its history and evolution, structure and inner workings, and economic consequences. Gov
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Rethinking Estate and Gift Taxation
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Although estate and gift taxes raise a small fraction of federal revenues, they have become sources of increasing political controversy. This book is designed t
Federal Taxes on Gratuitous Transfers
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Federal Taxation of Income, Estates, and Gifts
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Vol. 3 also issed as rev. 3rd ed. ; rev. 3rd edition of other vols. not planned.