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dc.creatorPappas, Nicholas S.
dc.date.accessioned2020-02-24T15:59:06Z
dc.date.available2020-02-24T15:59:06Z
dc.date.issued1984
dc.identifier.citation15 Tex. Tech L. Rev. 293en_US
dc.identifier.urihttps://hdl.handle.net/2346/85645
dc.description.abstractSurvey of United States Court of Appeals for the Fifth Circuit from July 1, 1982 through June 30, 1983. During the survey period, the Fifth Circuit considered numerous federal tax cases dealing with various sections of the Internal Revenue Code (Code). Many of these decisions merely followed precedent; however, several contained significant holdings involving both substantive and procedural tax questions. This article will discuss those significant decisions.en_US
dc.language.isoengen_US
dc.publisherTexas Tech Law Reviewen_US
dc.subjectTaxationen_US
dc.subjectInternal Revenue Codeen_US
dc.subjectInterest deductionen_US
dc.subjectUnrelated business incomeen_US
dc.subjectIRS summons powersen_US
dc.subjectStatute of limitationsen_US
dc.subjectAppellate sanctionsen_US
dc.subjectSurveyen_US
dc.subjectFifth Circuiten_US
dc.titleTaxationen_US
dc.title.alternativeSurvey: Taxationen_US
dc.typeArticleen_US


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