The Changing Meaning of "Gift": An Analysis of the Tax Court's Decision in "Carson v. Commissioner"

dc.contributor.author	Schoenblum, Jeffrey A.
dc.date.accessioned	2013-11-22T21:28:10Z
dc.date.available	2013-11-22T21:28:10Z
dc.date.issued	1979
dc.description.abstract	The complexity of detail that characterizes the Internal Revenue Code (Code) has been the subject of intense criticism and only faint praise. Yet, one of the more striking anomalies of the Code is that its often suffocating detail coexists with the sparest definitions of many key terms. The term "gift" is a prime example. Although its meaning plays an instrumental role in income and gift taxation, the Code nowhere defines the term. As a result, the task of fleshing out its meaning has largely fallen on the Treasury, through the issuance of regulations and rulings, and on the courts, which over the years have crafted a unique common law.	en_US
dc.format.extent	1 document (29 pages)	en_US
dc.format.mimetype	application/pdf
dc.identifier.citation	32 Vand. L. Rev. 641 (1979)	en_US
dc.identifier.uri	http://hdl.handle.net/1803/5708
dc.language.iso	en_US	en_US
dc.publisher	Vanderbilt Law Review	en_US
dc.subject	Carson v. Commissioner	en_US
dc.subject.lcsh	Gifts -- Taxation -- Law and legislation -- United States	en_US
dc.subject.lcsh	Campaign funds -- Law and legislation -- United States	en_US
dc.subject.lcsh	Carson, David -- Trials, litigation, etc.	en_US
dc.subject.lcsh	United States. Internal Revenue Code of 1954	en_US
dc.title	The Changing Meaning of "Gift": An Analysis of the Tax Court's Decision in "Carson v. Commissioner"	en_US
dc.type	Article	en_US

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