Tax Notes has published an article by Wendy C. Gerzog, Professor of Law at the University of Baltimore School of Law. The article analyzes Pierre V. Commissioner and discusses the relationship between check-the-box regulations and the gift tax.
See Wendy C. Gerzog, "Check-the-Box Regs and Gift Tax Discounts," 2010 TNT 32-6, February 18, 2010.
Posted by Neil I. Rumbak, Associate Editor, Wealth Strategies Journal.
See Wendy C. Gerzog, "Check-the-Box Regs and Gift Tax Discounts," 2010 TNT 32-6, February 18, 2010.
Posted by Neil I. Rumbak, Associate Editor, Wealth Strategies Journal.
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