Abstract
The author discusses the income, estate, and gift tax consequences of the "Crummey" trust and the utility of establishing such trusts for minors.
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24 Ariz. L. Rev. 905 (1982)
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Publication details
| Pages | 905–926 |
|---|---|
| Published on | 1982-11-01 |
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- PDF: 3073cd3cfd3f73252a2f30a786fdbd85