Recommended Citation
Christopher Steenson,
Comment,
A Reluctant Stance by the Internal Revenue Service: The Uncertain Future of the Use of the Section 2503(b) Annual Gift Exclusion Following Crummey and Cristofant,
38 Santa Clara L. Rev.
589
(1998).
Available at: https://digitalcommons.law.scu.edu/lawreview/vol38/iss2/7
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