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Tagged Image File Format  |  1995-08-30  |  74KB  |  1696x2200
Labels: bird | book | reckoner | sky | tree
OCR: discov litigation, ered well and the after not the before fact. the Documents Court recently Jeweft applied was had "codify" reconsidered demonstrate the upon in Or that Brown light years of ertoneous 1 Tue 1958 these 0f federal that the new the gift information, Regulation facts tax Treasury and cases Regulation was fewett overruled Because intended should Department Jewett the majority based interpretation 1958 ARGUMENT The Interests 1986 Created Rexulation Before Daes Not. Enactment Anply Federal Gift Tax. atd Thus Disclaimerof Pre-Act Interest is Effective for if.Valid under By T in only transfers 1917 fifteen its before disclaimers express years 1977.9 before OF language, Mrs interests enactment the Irvine's 1986 of created interest the Regulation Gift was Tax "taxable created applies ...