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- Administrative pronouncements (1)
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- Deficit Reduction Act of 1984 (1)
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Articles 1 - 4 of 4
Full-Text Articles in Legal History
The Crime Of Economic Radicalism: Criminal Syndicalism Laws And The Industrial Workers Of The World, 1917-1927, Ahmed A. White
The Crime Of Economic Radicalism: Criminal Syndicalism Laws And The Industrial Workers Of The World, 1917-1927, Ahmed A. White
Publications
No abstract provided.
Preempting The People: The Judicial Role In Regulatory Concurrency And Its Implications For Popular Lawmaking, Theodore Ruger
Preempting The People: The Judicial Role In Regulatory Concurrency And Its Implications For Popular Lawmaking, Theodore Ruger
All Faculty Scholarship
No abstract provided.
"Peoples Distinct From Others": The Making Of Modern Indian Law, Charles Wilkinson
"Peoples Distinct From Others": The Making Of Modern Indian Law, Charles Wilkinson
Publications
No abstract provided.
Assessing Internal Revenue Code Section 132 After Twenty Years, Wayne M. Gazur
Assessing Internal Revenue Code Section 132 After Twenty Years, Wayne M. Gazur
Publications
In 1984, Congress enacted Internal Revenue Code section 132 to bring more certainty to the taxation of employee fringe benefits. This article examines the impact of the legislation from the standpoint of administrative pronouncements and taxpayer litigation. The article concludes that section 132 has produced little litigation, but primarily because it has played the role of increasing exclusions. It remains unclear whether section 132 has also contained the growth of new forms of nonstatutory fringe benefits.