TY  - BOOK
AU  - Gupta,Rup Ram
AU  - Vidya Saran Gupta
TI  - Three Taxes: estate duty, wealth-tax and gift-tax / 
U1  - 336.2 GUP 
PY  - 1981///
CY  - Agra
PB  - Mira Prakashan
KW  - Public Finance
KW  - Taxation
KW  - Law of taxation
ER  -