Document Type
Article
Publication Date
1992
Publication Title
Arkansas Law Review
Volume
45
First Page
171
Recommended Citation
Mark R. Gillett, Perfecting the Special Use Election: Congress Giveth, and the Service Taketh Away, 45 Ark. L. Rev. 171 (1992).
Included in
Agriculture Law Commons, Estates and Trusts Commons, Taxation-Federal Estate and Gift Commons, Taxation-State and Local Commons, Tax Law Commons