Keywords
gifts, hackl, present interest, future interest, split gifts, deduction, exclusion
Recommended Citation
Thomas S. Flickinger,
Gifts of Family LLC Units in a Post-Hackl Era: Present Interests or Future Interests?,
8 Fordham J. Corp. & Fin. L. 853
(2003).
Available at: https://ir.lawnet.fordham.edu/jcfl/vol8/iss3/5
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