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The Changing Meaning of "Gift": An Analysis of the Tax Court's Decision in "Carson v. Commissioner"

dc.contributor.authorSchoenblum, Jeffrey A.
dc.identifier.citation32 Vand. L. Rev. 641 (1979)en_US
dc.description.abstractThe complexity of detail that characterizes the Internal Revenue Code (Code) has been the subject of intense criticism and only faint praise. Yet, one of the more striking anomalies of the Code is that its often suffocating detail coexists with the sparest definitions of many key terms. The term "gift" is a prime example. Although its meaning plays an instrumental role in income and gift taxation, the Code nowhere defines the term. As a result, the task of fleshing out its meaning has largely fallen on the Treasury, through the issuance of regulations and rulings, and on the courts, which over the years have crafted a unique common law.en_US
dc.format.extent1 document (29 pages)en_US
dc.publisherVanderbilt Law Reviewen_US
dc.subjectCarson v. Commissioneren_US
dc.subject.lcshGifts -- Taxation -- Law and legislation -- United Statesen_US
dc.subject.lcshCampaign funds -- Law and legislation -- United Statesen_US
dc.subject.lcshCarson, David -- Trials, litigation, etc.en_US
dc.subject.lcshUnited States. Internal Revenue Code of 1954en_US
dc.titleThe Changing Meaning of "Gift": An Analysis of the Tax Court's Decision in "Carson v. Commissioner"en_US

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