"Gifts, Gafts and Gefts" – The Income Tax Definition and Treatment of Private and Charitable "Gifts" and a Principled Policy Justification for the Exclusion of Gifts from Income

Authors

Jeffrey H. Kahn, Florida State University College of Law
Douglas A. Kahn, University of Michigan Law School

Document Type

Article

Publication Date

2003

Publication Title

Notre Dame Law Review

Publication Title (Abbreviation)

Notre Dame L. Rev.

Volume

78

Issue

2

First Page

441

Last Page

526

Rights

© 2003 Jeffrey H. Kahn & Douglas A. Kahn

Comments

First published in Notre Dame Law Review.

Faculty Biography

http://www.law.fsu.edu/our-faculty/profiles/kahn

Recommended Citation

Jeffrey H. Kahn and Douglas A. Kahn, "Gifts, Gafts and Gefts" – The Income Tax Definition and Treatment of Private and Charitable "Gifts" and a Principled Policy Justification for the Exclusion of Gifts from Income, 78 Notre Dame L. Rev. 441 (2003),
Available at: https://ir.law.fsu.edu/articles/230