▁also ▁im posed ▁a ▁gift ▁tax , ▁effective ▁with ▁respect ▁to ▁g ifts ▁made ▁on ▁or ▁after ▁June ▁ 7 , ▁ 1 9 3 2 . ▁ ▁References ▁ ▁External ▁links ▁ ▁G hosts ▁of ▁ 1 9 3 2 : ▁The ▁Lost ▁History ▁of ▁Est ate ▁and ▁G ift ▁Tax ation , ▁Jeff rey ▁A . ▁Cooper , ▁ 9 ▁Florida ▁Tax ▁Review ▁ 8 7 5 - 9 1 7 , ▁available ▁for ▁download ▁at ▁http :// p apers . ss rn . com / sol 3 / p apers . cf m ? abstract _ id = 1 4 3 8 1 8 1 ▁ ▁Category : 1 9 3 2 ▁in ▁American ▁law ▁Category : Un ited ▁States ▁federal ▁tax ation ▁legisl ation ▁Category : History ▁of ▁the ▁United ▁States ▁( 1 9 1 8 – 1 9 4 5 ) <0x0A> </s> ▁Ser gio ▁Juan ▁Ram í rez ▁Ros al do ▁( born ▁July ▁ 3 1 , ▁ 1 9 7 9 ) ▁is ▁a ▁Mexican ▁football ▁manager ▁and ▁former ▁player . ▁ ▁References ▁ ▁Category : 1 9 7 9 ▁birth s ▁Category : L iving ▁people ▁Category : M ex ican ▁football ers ▁Category : M ex ican ▁exp atri ate ▁football ers ▁Category : Associ ation ▁football ▁goal keep ers ▁Category : San ▁Luis ▁F . C . ▁players ▁Category : Alt am ira ▁F . C . ▁players ▁Category : U l isses ▁FC ▁players ▁Category : FC ▁Ar ar at ▁Y