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Santa Clara Law Review

1998

Income tax

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A Reluctant Stance By The Internal Revenue Service: The Uncertain Future Of The Use Of The Section 2503(B) Annual Gift Exclusion Following Crummey And Cristofant, Christopher Steenson Jan 1998

A Reluctant Stance By The Internal Revenue Service: The Uncertain Future Of The Use Of The Section 2503(B) Annual Gift Exclusion Following Crummey And Cristofant, Christopher Steenson

Santa Clara Law Review

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