Estate and gift tax incentives and inter vivos giving
Year of publication: |
2004
|
---|---|
Authors: | Joulfaian, David ; McGarry, Kathleen |
Published in: |
National tax journal. - Chicago, Ill. : Univ. of Chicago Press, ISSN 0028-0283, ZDB-ID 207077-7. - Vol. 57.2004, 2,2, p. 429-444
|
Subject: | Erbschaftsteuer | Inheritance tax | Intergenerationale Übertragung | Intergenerational transfer | USA | United States | 1992-2000 |
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