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I.R.C. Section 2518 And The Law Of Disclaimers
I.R.C. Section 2518 And The Law Of Disclaimers
Nova Law Review
The Tax Reform Act of 19761 introduced code section 2518,2 which created definitive standards for a disclaimer to be valid for Federal Tax purposes.
The Peer And The Precedent: A Review Essay Of Denning, L. The Discipline Of Law London: Butterworth's 1979.
Nova Law Review
Stare decisis et non quieta movere." The sepulchral words roll from the hidebound pages of Bouvier's, bearing the tradition of the throaty chimes of Big Ben.