North Carolina Law Review
First Page
834
Recommended Citation
Sidney L. Cottingham,
State Adoption of Federal Taxing, Concepts -- An Approach Offering Simplification of State Income, Death, and Gift Taxes,
51
N.C. L. Rev.
834
(1973).
Available at:
https://scholarship.law.unc.edu/nclr/vol51/iss4/8