Open AccessBack to the Future Interest: The Origin and Questionable Legal Basis of the Use of Crummey Withdrawal Powers to Obtain the Federal Gift Tax Annual Exclusion
Author(s) -
Bradley E.S. Fogel
Publication year - 2022
Publication title -
florida tax review
Language(s) - English
Resource type - Journals
eISSN - 2476-1699
pISSN - 1066-3487
DOI - 10.5744/ftr.2003.1002
Subject(s) - treasury , supreme court , gift tax , law and economics , law , order (exchange) , economics , legislature , political science , direct tax , tax reform , finance