THE MEANING OF GIFT IN GIFT TAX LAW

Authors

  • E J MOCKLER

Keywords:

Tax Law

Abstract

In this article, the author exposes how federal legislative enactments have generated much confusion in regards to the meaning of “gift” for gift tax purposes and notes the resulting need for clarification. Through an examination of the common-law conception of gifts and federal legislation relating thereto, the author attempts to clarify the meaning of the term.

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Published

1963-09-01

Issue

Section

Legal Commentary