The Estate, Gift, Generation-Skipping, and Related Income Tax Provisions of the Tax Reform Act of 1976 and Some Estate Planning Observations

Authors

Denny O. Ingram

DOI

https://doi.org/10.63140/vpy45oi6vc

Recommended Citation

Ingram, Denny O. (1976) "The Estate, Gift, Generation-Skipping, and Related Income Tax Provisions of the Tax Reform Act of 1976 and Some Estate Planning Observations," Utah Law Review: Vol. 1976: No. 4, Article 1.
DOI: https://doi.org/10.63140/vpy45oi6vc
Available at: https://dc.law.utah.edu/ulr/vol1976/iss4/1