TAXATION OF TRANSFERS IN CONTEMPLATION OF DEATH: A PROPOSAL FOR ABOLITION

PAVENSTEDT, EDMUND2021-11-262021-11-261944-01-0111196555http://hdl.handle.net/20.500.13051/13260TAXATION OF TRANSFERS IN CONTEMPLATION OF DEATH: A PROPOSAL FOR ABOLITIONhttps://digitalcommons.law.yale.edu/ylj/vol54/iss1/12https://digitalcommons.law.yale.edu/cgi/viewcontent.cgi?article=4363&context=ylj&unstamped=1