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References
1.Federal Register , 1991-08-31 , 56 (156 ), 38391.
2.
Mastromarco, D. R.
“The Ways and Means Replacement Proposal for Section 2036(c): Are We There Yet ?”Tax Notes , 1990 , 48 (4 ), 485.
3.U.S. Congress. Senate. S. Rep. 1622. 83rd Cong., 2d sess. , 1954 .
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