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Notre Dame Law School

Tax Law

1985

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Some Observations On The Interpretation Of The Internal Revenue Code, Alan Gunn Jan 1985

Some Observations On The Interpretation Of The Internal Revenue Code, Alan Gunn

Journal Articles

According to the author, a minor problem in partnership taxation provides a useful illustration of the problem of following the language of the Internal Revenue Code slavishly, without regard to context and history, even if a literal reading leads to absurd results.