Income Taxation - Gift and Leaseback Schemes

Authors

James R. Raborn

Keywords

Gifts, Income tax -- Deductions -- United States, Income tax -- Evasion and avoidance -- United States

Repository Citation

James R. Raborn, Income Taxation - Gift and Leaseback Schemes, 34 La. L. Rev. (1974)
Available at: https://digitalcommons.law.lsu.edu/lalrev/vol34/iss4/13