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Vol. 3 also issed as rev. 3rd ed. ; rev. 3rd edition of other vols. not planned.
This anthology is designed to be used both as a source of supplemental readings in the estate and gift tax course and as a primary text in tax policy seminars. In selecting the materials included in this book, the editors sought to emphasize the classic writing in the field while at the same time include a sampling of recent tax scholarship.