Article Title
Federal Income Tax-Net Gift Doctrine-No Taxable Income Results from Gift Given Subject to Condition That Donee Pay Gift Tax
Recommended Citation
Diane Currier Ryan, Federal Income Tax-Net Gift Doctrine-No Taxable Income Results from Gift Given Subject to Condition That Donee Pay Gift Tax, 63 Cornell L. Rev. 1074
(1978)
Available at: https://scholarship.law.cornell.edu/clr/vol63/iss6/5