Law Commons^™

Recent Developments In Federal Income Taxation: The Year 2014, Martin J. Mcmahon Jr., Bruce A. Mcgovern, Ira B. Shepard

UF Law Faculty Publications

This recent developments outline discusses, and provides context to understand the significance of, the most important judicial decisions and administrative rulings and regulations promulgated by the Internal Revenue Service and Treasury Department during 2014--and sometimes a little farther back in time if we find the item particularly humorous or outrageous. Most Treasury Regulations, however, are so complex that they cannot be discussed in detail and, anyway, only a devout masochist would read them all the way through; just the basic topic and fundamental principles are highlighted-- unless one of us decides to go nuts and spend several pages writing one …