Federal Taxation
Date
1993
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
Texas Tech Law Review
Abstract
Discusses the most significant cases decided by the Fifth Circuit between June 1991 and May 1992 concerning federal taxation issues. The court dealt with an expansive realm of issues but issued few unprecedented rulings. Still, the court did render some noteworthy opinions that have provided definitive answers to certain critical issues.
Description
Keywords
Corporate taxation, Fifth Circuit, Internal Revenue Service, IRS, Internal Revenue Code, Deductions, Tax procedure, Federal taxation, Survey
Citation
24 TEX. TECH L. REV. 681