The Strategic Use of Lifetime Gifting Programs to Reduce Estate Taxes in Light of Recent Congressional and Internal Revenue Service Antipathy Towards Transfer Tax Reduction Devices

Authors

Louis S. Harrison

Recommended Citation

Louis S. Harrison, The Strategic Use of Lifetime Gifting Programs to Reduce Estate Taxes in Light of Recent Congressional and Internal Revenue Service Antipathy Towards Transfer Tax Reduction Devices, 40 DePaul L. Rev. 365 (1991)
Available at: https://via.library.depaul.edu/law-review/vol40/iss2/3