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

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Cite this

@article{67e35541ec4c4a8d944504f06db7328f,

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

author = "Gagliardi, \{Elaine Hightower\}",

year = "2003",

language = "Undefined/Unknown",

volume = "64",

pages = "389--448",

journal = "Montana Law Review",

issn = "0026-9972",

number = "2",

}

TY - JOUR

T1 - Economic Substance in the Context of Federal Estate and Gift Tax: The Internal Revenue Service Has It Wrong

AU - Gagliardi, Elaine Hightower

PY - 2003

Y1 - 2003

UR - https://scholarworks.umt.edu/cgi/viewcontent.cgi?article=2299&context=mlr

M3 - Article

SN - 0026-9972

VL - 64

SP - 389

EP - 448

JO - Montana Law Review

JF - Montana Law Review

IS - 2

M1 - 3

ER -