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- W2253241605 abstract "In this second article on the Fifth Circuit's opinion in McCord (the first is at http://ssrn.com/abstract=939538), the author discusses the gift tax reduction attributable to the donees' assumption of the donors'/decedents' potential section 2035 liability." @default.
- W2253241605 created "2016-06-24" @default.
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- W2253241605 date "2006-12-06" @default.
- W2253241605 modified "2023-09-23" @default.
- W2253241605 title "McCord: Value of Gifts Must Be 'Tax Affected'" @default.
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