GERZOG, W. C. A Simpler Verifiable Gift Tax. Columbia Journal of Tax Law, [S. l.], v. 6, n. 2, p. 182–208, 2015. DOI: 10.7916/cjtl.v6i2.2831. Disponível em: https://journals.library.columbia.edu/index.php/taxlaw/article/view/2831. Acesso em: 2 may. 2024.