TY  - BOOK
AU  - Gupta, Rup Ram
AU  - Gupta, Vidya Saran
TI  - Three taxes: estate duty, wealth-tax and gift-tax
U1  - 336.2 21st
PY  - 1978///
CY  - Agra
PB  - Mira Prakashan
KW  - Inheritance and transfer tax; Wealth tax; Gifts-Taxation
ER  -