Economic Substance in the Context of Federal Estate and Gift Tax: The Internal Revenue Service Has It Wrong

Authors

Elaine Hightower Gagliardi, Professor of Law, University of Montana School of LawFollow

Document Type

Article

Abstract

Economic Substance in the Context of Federal Estate and Gift Tax

Recommended Citation

Elaine Hightower Gagliardi, Economic Substance in the Context of Federal Estate and Gift Tax: The Internal Revenue Service Has It Wrong, 64 Mont. L. Rev. (2003).
Available at: https://scholarworks.umt.edu/mlr/vol64/iss2/3