Reviews the book "Federal Taxes on Estates, Trusts and Gifts," by Robert H. Montgomery and Roswell Magill.
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James V. Toner (Sun,) studied this question.
synapsesocial.com/papers/69ba430d4e9516ffd37a3e82 — DOI: https://doi.org/10.2308/tar-7075798
James V. Toner
The Accounting Review
College of Business Administration
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