TY  - BOOK
AU  - Gupta, Rup Ram
AU  - Gupta, Vidya Saran
TI  - Three taxes: wealth-tax, gift-tax, and estate duty
U1  - 336.2 21st
PY  - 1984///
CY  - Agra
PB  - Agra Book Store
KW  - Wealth tax; Gifts-Taxation; Inheritance and transfer tax
ER  -