Background and issues concerning gift tax legislation providing relief from the Dickman decision : ǂb scheduled for a joint hearing before the Subcommittee on Estate and Gift Taxation and the Subcommittee on Taxation and Debt Management of the Senate Comm

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"April 3, 1984." "JCX-6-84." Dickman et al. v. Commissioner of Internal Revenue, 465 U.S. 330 (1984)
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