Gift Annuities and Life Income Contracts Issued by Charitable Organizations Under the Federal Income Tax Laws

Stewart W. Layton

Note

Gift Annuities and Life Income Contracts Issued by Charitable Organizations Under the Federal Income Tax Laws

Author: Stewart W. Layton (Washington University School of Law)

Abstract

Keywords: Annuities, Charitable foundations, Income tax -- United States, Charities

How to Cite: W. Layton, S. (1957) “Gift Annuities and Life Income Contracts Issued by Charitable Organizations Under the Federal Income Tax Laws”, Washington University Law Review. 1957(2).