Rethinking the Penalty for the Failure to File Gift Tax Returns
Year of publication: |
2014
|
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Authors: | Soled, Jay A. |
Other Persons: | Caron, Paul L. (contributor) ; Davenport, Charles (contributor) ; Schmalbeck, Richard (contributor) |
Publisher: |
[2014]: [S.l.] : SSRN |
Subject: | Strafe | Punishment |
Description of contents: |
In this article, the authors argue that Congress must reform the penalty structure associated with the failure to file gift tax returns if it wants to maintain the integrity of the transfer tax system
|
Extent: | 1 Online-Ressource (6 p) |
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Type of publication: | Book / Working Paper |
Language: | English |
Notes: | In: Tax Notes, Vol. 141, No. 7, 2013 Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments November 18, 2013 erstellt |
Source: | ECONIS - Online Catalogue of the ZBW |
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