It is the purpose of this comment to trace the history of Congress' treatment of powers of appointment in the past and to examine the latest legislative pronouncement, the Powers of Appointment Act of 1951.
William O. Allen S. Ed.,
TAXATION-FEDERAL ESTATE AND GIFT TAXATION-POWERS OF APPOINTMENT ACT OF 1951,
Mich. L. Rev.
Available at: https://repository.law.umich.edu/mlr/vol51/iss1/6