共 6 条
- [1] AVOIDANCE OF ESTATE DUTY BY GIFTS INTER-VIVOS - SOME QUANTITATIVE EVIDENCE ECONOMIC JOURNAL, 1975, 85 (339): : 516 - 530
- [2] SHOULD DONEES OF INTER VIVOS GIFTS BE LIABLE FOR ALLOCABLE SHARES OF ESTATE TAX JOURNAL OF TAXATION, 1979, 50 (04): : 244 - 246
- [6] HOW TO AVOID INCOME AND ESTATE TAX PROBLEMS OF GIFTS TO MINORS JOURNAL OF TAXATION, 1967, 26 (02): : 106 - 108