Background and issues concerning gift tax legislation providing relief from the Dickman decision
Subtitle: scheduled for a joint hearing before the Subcommittee on Estate and Gift Taxation and the Subcommittee on Taxation and Debt Management of the Senate Committee on Finance on April 4 and 12, 1984
By: prepared by the staff of the Joint Committee on Taxation
Contributors: United States. Congress. Senate. Committee on Finance. Subcommittee on Estate and Gift Taxation; United States. Congress. Senate. Committee on Finance. Subcommittee on Taxation and Debt Management
Publisher: [The Joint Committee]
Published: 1984
Place of publication: [Washington, D.C.]
Language: eng
Subjects: Gifts -- Taxation -- United States.
Other titles: Dickman v. Commissioner.
Notes: "April 3, 1984."

"JCX-6-84."

Dickman et al. v. Commissioner of Internal Revenue, 465 U.S. 330 (1984).