Judicial and Statutory Doctrines that Avoid Limitations Periods

Date

2013

Authors

Camp, Bryan

Journal Title

Journal ISSN

Volume Title

Publisher

Abstract

The Federal Tax Practice and Procedure provides a clear explanation of the organization, structure, and processes involved in Internal Revenue Service (IRS) practice. The latest IRS developments are explained and reproductions of official letters, forms, and notices used by the IRS are included.

Sections 12.01 and 12.02, written by Texas Tech University School of Law professor Bryan Camp, discusses judicial and statutory doctrines that avoid limitations periods. These sections of the Federal Tax Practice and Procedure explain judicial doctrines and outline specific statutory mitigation provisions of the Tax Code.

Description

Keywords

Internal Revenue Service, IRS, income tax, tax, statutory doctrines, judicial doctrines

Citation

Bryan Camp, Judicial and Statutory Doctrines that Avoid Limitations Periods, in Federal Tax Practice and Procedure §§ 12.01–12.02 (LexisNexis Apr. 2013).