Gift-tax timing requirement removed, deleting the minimum delay clause and giving the deletion retrospective effect. The amendment deletes the phrase imposing a minimum short delay from the Gift-tax Act's primary operative subsection and treats that phrase as having been ... Summary
Gift-tax timing requirement removed, deleting the minimum delay clause and giving the deletion retrospective effect.
The amendment deletes the phrase imposing a minimum short delay from the Gift-tax Act's primary operative subsection and treats that phrase as having been omitted with retrospective effect, thereby removing the former temporal requirement without introducing a new timing rule.
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