Browsing ScHOLAR – Texas Tech School of Law Digital Repository by Subject "Qualified interest income"
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The Marital Deduction Changes in the Economic Recovery Tax Act of 1981
(Texas Tech Law Review, 1982)Discusses the new marital deduction and how it treats the husband and wife as a single economic unit. Also provides a brief history of the bill and how it was passed. The author warns of the consequences of the overall ...