Article Title
Gifts to Minors Qualifying for the Annual Gift Tax Exclusion Under the Internal Revenue Code
Recommended Citation
Edward N. Polisher & Dennis E. Kapustin,
Gifts to Minors Qualifying for the Annual Gift Tax Exclusion Under the Internal Revenue Code,
81
Dick. L. Rev.
1
(1976).
Available at:
https://ideas.dickinsonlaw.psu.edu/dlra/vol81/iss1/2
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