Taxation

Date
1980
Journal Title
Journal ISSN
Volume Title
Publisher
Texas Tech Law Review
Abstract

Analyzes notable decisions in taxation during the Fifth Circuit’s recent term. The Court’s decisions clarifies positions in regards to gross income, exclusions and deductions from gross income, and subchapter S status. Moreover, the Court reaffirmed its position regarding tax enforcement and collection.

Description
Keywords
Income taxation, Boot, Divided income, Gross income, Collection, Survey, Fifth Circuit
Citation
11 Tex. Tech L. Rev. 535