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(DOWNLOAD) "Estate Of Antonio Giolitti V. Wade" by Fifth Appellate District Court of Appeal of California * eBook PDF Kindle ePub Free

Estate Of Antonio Giolitti V. Wade

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eBook details

  • Title: Estate Of Antonio Giolitti V. Wade
  • Author : Fifth Appellate District Court of Appeal of California
  • Release Date : January 23, 1972
  • Genre: Law,Books,Professional & Technical,
  • Pages : * pages
  • Size : 70 KB

Description

The sole issue is whether the amount of federal gift tax paid upon the transfer of property in contemplation of death when said property subsequently becomes subject to federal and state inheritance taxes is deductible from the appraised value of the property to determine the "clear market value" upon which the state inheritance tax is determined under circumstances where the amount of the federal gift tax paid is credited against the amount of the federal estate tax.


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