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
COinS