Rethinking the Penalty for the Failure to File Gift Tax Returns

Published

Journal Article

Full Text

Duke Authors

Cited Authors

  • Schmalbeck, R; Soled, J; Caron, P; Davenport, C

Published Date

  • 2013

Published In

  • Tax Notes

Volume / Issue

  • 141 /

Start / End Page

  • 757 - 761