May 1, 1973

Tax Review: Estate and Gift Tax Revision

by C. Lowell Harriss

Executive Summary
Estate and gift tax revision, writes Professor Harriss in this essay, presents problems of exceptional difficulty. However, he argues, there is a need for Congress to consider a fundamental revision.

Attached Files

• Tax Review: Estate and Gift Tax Revision, PDF, 918.6 KB
  by C. Lowell Harriss