Open AccessGift Taxes: Interest-Free Demand Loans Are Not Taxable Gifts: Johnson v. United States
Publication year - 1967
Publication title -
michigan law review
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.41
H-Index - 51
eISSN - 1939-8557
pISSN - 0026-2234
DOI - 10.2307/1287097
Subject(s) - taxable income , business , gift tax , economics , tax deduction , law and economics , monetary economics , finance , tax reform , public economics , state income tax , accounting , gross income , ad valorem tax , double taxation
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