Open AccessShould We Give Away the Annual Exclusion?
Author(s) -
Robert B. Smith
Publication year - 2022
Publication title -
florida tax review
Language(s) - English
Resource type - Journals
eISSN - 2476-1699
pISSN - 1066-3487
DOI - 10.5744/ftr.1993.1007
Subject(s) - gift tax , estate , estate tax , fair market value , business , possession (linguistics) , economics , income tax , ad valorem tax , tax reform , labour economics , public economics , market value , finance , linguistics , philosophy