Eddlem, T. R. (2013). Before the income tax. Retrieved from https://www.thenewamerican.com/culture/history/item/14268-before-the-income-tax 

Inheritance. (n.d.). In Merriam-Webster’s online dictionary (11th ed.). Retrieved from https://www.merriam-webster.com/dictionary/inheritance

Internal Revenue Service. (2016). Gift tax. Retrieved from https://www.irs.gov/businesses/small-businesses-self-employed/gift-tax

Internal Revenue Service. (2017). Instructions for Form 706. Retrieved from https://www.irs.gov/instructions/i706

U.S. Const. amend. XVI.

U.S. Const. art. I, §§ 2–8.

Van Buren, A. (2015, July 13). Couple deep in tax hole need help in climbing out. Retrieved from http://www.uexpress.com/dearabby/2015/7/13/couple-deep-in-tax-hole-need