文章基本信息

标题：Gifts, Gafts, and Gefts - The Income Tax Definition and Treatment of Private and Charitable Gifts and a Principled Policy Justification for the Exclusion of Gifts from Income
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作者：Kahn, Douglas A. ; Kahn, Jeffrey H.
期刊名称：Notre Dame Law Review
印刷版ISSN：0745-3515
出版年度：2003
卷号：78
期号：2
页码：441
出版社：Notre Dame Law School
关键词：Income tax exemptions; Gifts; Taxation