March 13, 2013
Article on Gift Tax Fundamentals
Mark Powell (Adjunct Professor of Law, Chapman University School of Law) & Andrea Kushner Ross (Attorney, California) recently published an article entitled, Fundamentals of Gift Tax, SSRN, (Nov. 1, 2012). Provided below is the abstract from SSRN:
A detailed overview of the US gift and generation-skipping transfer taxes.
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