1. ) a lifetime accretions tax, separate from the income tax, imposed on donees, and (3) an income inclusion for the donee under the existing income tax. Id. at 279. Consistent with the third option, the unlimited exclusion for life insurance proceeds received on account of the death of the insured under section 101(a)(1) should also be repealed. On the option of including gratuitous receipts;Appendix A, the Task Force examined and reported on three possible modes of wealth transfer taxation
2. Influenza 1978-9.
3. The Constitutional Meaning of Income and the Income Taxation of Gifts, 25 CONN;Marjorie E Kornhauser;L. REV,1992
4. The SPSSI Health Policy Task Force