scholarly journals A study on the double taxation of capital gains tax and gift tax in case of low price or high price disposal of assets

2009 ◽  
Vol 11 (2) ◽  
pp. 521-554 ◽  
Author(s):  
이중교
1966 ◽  
Vol 29 (2) ◽  
pp. 181-184
Author(s):  
Leonard Lazar

1973 ◽  
Vol 26 (4) ◽  
pp. 575-583
Author(s):  
JOHN S. McCALLUM

1998 ◽  
Author(s):  
Steven M. Fazzari ◽  
Benjamin Herzon

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