The Estate and Gift Tax Changes of 1981: A Brief Essay on Historical Perspective

Authors

Edward A. Zelinsky, Benjamin N. Cardozo School of LawFollow

Publication Date

1982

Journal

North Carolina Law Review

Volume

60

Issue

4

First Page

821

Last Page

830

Publisher

North Carolina Law Review Association

Keywords

Estates and Trusts, Credit, Taxation--Transnational, Taxation

Disciplines

Estates and Trusts | Law | Taxation-Transnational | Tax Law

Recommended Citation

Edward A. Zelinsky, The Estate and Gift Tax Changes of 1981: A Brief Essay on Historical Perspective, 60 N.C. L. Rev. 821 (1982).
https://larc.cardozo.yu.edu/faculty-articles/905