Labels:book | jotter | reckoner | sky | tree | windowpane OCR: Congress gratuitous designed transfers "the of any gift tax valuable statute interest to in reach -do.d all erty (Dickman Commissioner, 465 U.S. 330 334 Sess. Sess (1984 39 27. -28 See (1932 1982) The Rep. Rep. statute No. No. 708, 665 broadly 72d 72d Cong. Cong., written 1st tst and reach property gratuitous interests, transfers "however of all forms conceptual or property con- tingent those interests may Smith Shaugh- nessY 318 U.S. 176 180 (1943). This case involves the transfer property by means disclaimer refusing accept "LLA erty ership 0f pass property the the next qualified disclaimant person causes desi the ignated prop- iu governing instrument such as will or deed of disclaimer indirectly of that trust. such property by lewett gift" (26 Commissioner, U.S.C. effects 2501 this Cour ...
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