Gift-tax amendment removes a cross-reference and deletes a clause in section 35(7), altering statutory wording. Amendment to section 35(7) excises the words, brackets and figure "sub-section (2) or" from clause (b) and entirely omits clause (c), effectuating a ... Summary
Gift-tax amendment removes a cross-reference and deletes a clause in section 35(7), altering statutory wording.
Amendment to section 35(7) excises the words, brackets and figure "sub-section (2) or" from clause (b) and entirely omits clause (c), effectuating a textual revision that alters internal references and the operative wording of the provision.
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