TY - BOOK AU - Jantscher,Gerald R. TI - Trusts and Estate Taxation T2 - Studies of Government Finance U1 - 336.220973 / 23 PY - 1967/// CY - Washington : PB - The Brookings Institution, KW - Fideicomisos KW - Estados Unidos KW - Impuestos N1 - Incluye notas a pie de página; The Law of trustrs and powers af appointment -- The trust in estate tax planning -- A sample of 1957 and 1959 estate tax returnees -- Analyses of all bequests in trust -- Analyses of interspousal bequests in trust -- Taxation of trusts within an estate and gift tax system ER -