Tax: Survey

Date

1976

Journal Title

Journal ISSN

Volume Title

Publisher

Texas Tech Law Review

Abstract

Surveys tax decisions for the period from September 1, 1974, through August 31, 1975 from the United States Court of Appeals for the Fifth Circuit. The survey covers various topics including the following topics: sections 6851 and 6861: jeopardy assessment and quick termination, section 6013(e): the innocent spouse statute, gift versus taxable income, deductions, and estate taxation.

Description

Keywords

Tax, Fifth Circuit, Survey, Jeopardy assessment, Innocent spouse statute, Gift, Estate taxation

Citation

7 Tex. Tech L. Rev. 534