Federal Taxation

Date

1990

Journal Title

Journal ISSN

Volume Title

Publisher

Texas Tech Law Review

Abstract

Discusses the Fifth Circuit opinions on federal taxation cases for the survey period. The cases involved a variety of tax concepts such as “innocent spouse” and “sham transactions”. It also dealt with some unprecedented issues.

Description

Keywords

Tax, Closely held corporations, Loss deductions, Tax-exempt organizations, Unrelated business taxable income, Jurisdiction, Failure to file tax returns, IRS, Internal Revenue Service, Tax procedure

Citation

21 Tex. Tech L. Rev. 379