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