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

Authors

Douglas A. Kahn
Jeffrey H. Kahn

Recommended Citation

Douglas A. Kahn & Jeffrey H. Kahn, 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, 78 Notre Dame L. Rev. 441 (2003).
Available at: https://scholarship.law.nd.edu/ndlr/vol78/iss2/3