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The reference of recent cases and rulings concerning estate and gift taxation--topically organized and indexed!
Estate and Gift Tax Digest, Fourth Edition provides references to important federal estate, gift, and generation-skipping tax cases and rulings rendered since January 1, 1976.
The important decisions of federal courts and the rulings of the Internal Revenue Service have been carefully edited to present concise and easily understandable abstracts of complex cases.
The Digest:
Digests of private letter rulings, technical advice memoranda, and the following research tools help make your research quick and easy: