Judicial and Statutory Doctrines that Avoid Limitations Periods
Date
2003
Authors
Camp, Bryan T.
Journal Title
Journal ISSN
Volume Title
Publisher
Lexis
Abstract
Professor Camp’s treatise chapter cites and explains the statutory mitigation provisions of the Internal Revenue Code and the judicial doctrines of equitable estoppel and equitable recoupment.
Description
Keywords
Federal tax, Judicial, Statutory, Avoid limitations periods
Citation
Treatise Chapter: Judicial and Statutory Doctrines that Avoid Limitations Periods, FEDERAL TAX PRACTICE AND PROCDEDURE (Murphy Eds.) (Lexis 2003).