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Comments: Conflict Between The Internal Revenue Code And The Fifth Amendment Privilege Against Self-Incrimination, Richard B. Stanley
Comments: Conflict Between The Internal Revenue Code And The Fifth Amendment Privilege Against Self-Incrimination, Richard B. Stanley
University of Baltimore Law Review
The privilege against self-incrimination contained in the fifth amendment to the United States Constitution is invoked with some frequency in the reporting of income to the Internal Revenue Service. Unfortunately, no definite standard for the applicability of this privilege to income reporting has emerged. In this comment, the author reviews decisional law on the applicability of this privilege to income reporting and analyzes under what circumstances this privilege can be invoked.
Casenotes: Tax Collection — Where One Codepositor In A Joint Bank Account Fails To Pay Federal Income Tax, The Internal Revenue Service May Levy On The Account Without Notice To Innocent Codepositors, Provided The Delinquent Taxpayer Has An Absolute Right Under State Law To Withdraw Funds From The Joint Account. United States V. National Bank Of Commerce, 105 S. Ct. 2919 (1985), Stephen S. Mccloskey
University of Baltimore Law Review
No abstract provided.
Taxation Of The Disposition Of Partnership Issues: Time To Repeal I.R.C. Section 736, John A. Lynch Jr.
Taxation Of The Disposition Of Partnership Issues: Time To Repeal I.R.C. Section 736, John A. Lynch Jr.
All Faculty Scholarship
As part of the Internal Revenue Code of 1954 Congress enacted section 736. This section specifies the tax treatment of the various types of payments that a partnership may make to a withdrawing partner. It introduced the concept of a liquidation of a partnership interest by the partnership itself, as opposed to the sale of that interest to an outsider or to the continuing partners. In some instances it provides tax consequences for continuing and withdrawing partners which are different from those attendant to a sale. It was designed to make the law concerning disposition of partnership interests simpler and …