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dc.contributor.authorGordon, Richard L.en_US
dc.date.accessioned2013-02-12T16:40:43Z
dc.date.available2013-02-12T16:40:43Z
dc.date.issued1971en_US
dc.identifier.citation4 Creighton L. Rev. 339 (1970-1971)en_US
dc.identifier.urihttp://hdl.handle.net/10504/38682
dc.description.abstractFIRST PARAGRAPH(S)|The problem of how to make a valid inter vivos gift of United States Savings Bonds has troubled the courts for some time. This problem often arises when an individual purchases United States Savings Bonds during his lifetime and has them issued in co-ownership form, that is, in his name "or" another's. Subsequently, the individual delivers possession of these bonds either to the other registered co-owner or to a third party, fully intending to make an irrevocable gift. The bonds are never surrendered or re-issued in the manner prescribed by the Treasury regulations. Thereafter,the donor dies. The question is thus presented as to whether these bonds are taxable in the individual's estate...en_US
dc.publisherCreighton University School of Lawen_US
dc.titleEffect of Savings Bond Regulations on Inter Vivos Gifts between Co-Owners, Theen_US
dc.typeJournal Articleen_US
dc.rights.holderCreighton Universityen_US
dc.description.volume4en_US
dc.publisher.locationOmaha, Nebraskaen_US
dc.title.workCreighton Law Reviewen_US
dc.description.note1970-1971en_US
dc.description.pages339en_US


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