Inter Vivos Transfers and the Federal Estate Tax

Authors

Philip M. Payne

Publication Date

1933

First Page

937

Document Type

Article

Repository Citation

Philip M. Payne Inter Vivos Transfers and the Federal Estate Tax , 81 U. Pa. L. Rev. 937 (1933).
Available at: https://scholarship.law.upenn.edu/penn_law_review/vol81/iss8/3