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Taxation & Estate Planning

: TaxProf Blog

Ventry: Saving Seaborn: Ownership as the Basis of Family Taxation

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Dennis J. Ventry, Jr. (UC-Davis) has posted Saving Seaborn: Ownership as the Basis of Family Taxation on SSRN. Here is the abstract: This Article examines the historical and jurisprudential development of the principle that ownership determines federal taxation of families....

Full post as published by TaxProf Blog on April 14, 2009 (boomark / email).

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