It is the purpose of this article to analyze the operation and effect of this important and complex system of taxation, highlighting the areas in which future reform may be advisable.
Ira M. Bloom,
The Generation-Skipping Loophole: Narrowed, But Not Closed, by the Tax Reform Act of 1976,
53 Wash. L. Rev.
Available at: https://digitalcommons.law.uw.edu/wlr/vol53/iss1/3