"Gifts, gafts, and gefts" - The income tax definition and treatment of private and charitable "gifts" and a principled policy justification for the exclusion of gifts from income

Notre Dame Law Review

Volumn 78, Issue 2, 2003, Pages 441-526

  Kahn, Douglas A ^b   Kahn, Jeffrey H ^a  

^a SANTA CLARA UNIVERSITY   (United States)

^b NONE

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EID: 0037226503     PISSN: 07453515     EISSN: None     Source Type: Journal    
DOI: None     Document Type: Review

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