Federal Taxation

Date

1993

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