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- [6] FEDERAL INCOME, GIFT AND ESTATE TAXATION UNIVERSITY OF PENNSYLVANIA LAW REVIEW AND AMERICAN LAW REGISTER, 1944, 92 (03): : 337 - 339
- [8] The Taxation of Gifts as Income Under the Federal Law NATIONAL INCOME TAX MAGAZINE, 1923, 1 (06): : 10 - +
- [9] Taxation of income of minors under the Personal Income Tax Law STUDIA PRAWNICZE KUL, 2022, (03): : 155 - 170