home *** CD-ROM | disk | FTP | other *** search
/ The Supreme Court / The Supreme Court.iso / pc / briefs / 1992 / 92_1546 / 1546r024.tif (.png) < prev    next >
Tagged Image File Format  |  1995-08-30  |  86KB  |  1696x2200
Labels: book | reckoner | sky
OCR: determined enactment of the Congress the MaL also to Act also federal rule violate: practice Disclaimer Irvine's disclaimer are rule that gift disclaimer mou explicitly Cong tax L fundamentally only t+ new has applies valid Application Under Disclaimer nOt making be under rule the ressionat purposes, to directed under always this disclaimer of the 1986 interests cases for transfer each the effect also that intent odds Brown because nou federal Mat consistent rule Minnesota 1986 at the in taxable created Regulation recognized with violates the rule, the applied governed gift both effective law provisions titne after Regulation the scheme tax to property these interest by Congresss that gift. The gift her SEM Congressional of the pre-Act purposes enactment Mrs. tax law disclaimer the tespect ...