Federal Taxation
Date
1990
Authors
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
Rights
Availability
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