Estate and gift tax carryover basis and generation skipping trust provisions and deductibility of foreign convention expenses : hearings ... on provisions enacted in the Tax Reform Act of 1976 relating to the carryover basis provisions ... before the Committee on Ways and Means, House of Representatives, Ninety-fifth Congress, first session ... October 6 and 17, 1977.
United States.Congress.House.Committee on Ways and Means.
Washington : U.S. Govt. Print. Off.,
1977.
"Serial 95-41."
Inheritance and transfer tax
Income tax deductions for expenses