Labels:book | reckoner | sky OCR: Randolph F Paul, of the definitive treatise on early federal gift A law, who had served ir the early 1940s as senior Treasur partment policy -making official Wrote 1946 Despite the breadth of the gift tax statute, obvi iously does not reach refusal accepl property which, in effect shifts back the donor or elsewhere Randolph E Paut, Federal Estate and Gift 16.03 at 686 (1946 Supp.) (and cases se Charles Lowndes Robert Kramer Federal Estate and Giff Taxes 682 R3 {1956 (according to leading commentators in 1950s, gift treatment Ot disclaimers followed property law} Su Auanbasa] the Treasury Department issued the 1958 Regulation and then the 1986 Regulation. each recognizing that effective disclaimers ransfers taxable gifts the gift tax stalute The Government flagrantly distorts this Court's d ...
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