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Tax Law

University of Florida Levin College of Law

Series

IRS

Publication Year

Articles 1 - 2 of 2

Full-Text Articles in Law

Random Thoughts On Applying Judicial Doctrines To Interpret The Internal Revenue Code, Martin J. Mcmahon Jr. Jan 2001

Random Thoughts On Applying Judicial Doctrines To Interpret The Internal Revenue Code, Martin J. Mcmahon Jr.

UF Law Faculty Publications

From the symposium "Business Purpose, Economic Substance, and Corporate Tax Shelters" .


Recent Irs Letter Ruling Increases Opportunities For Exempt Organizations To Use Llcs, Monica Gianni Jan 2000

Recent Irs Letter Ruling Increases Opportunities For Exempt Organizations To Use Llcs, Monica Gianni

UF Law Faculty Publications

Monica Gianni discusses how the IRS’s analysis of a private operating foundation using an LLC in LTR 9834033 indicates the IRS’s approach to LLCs with exempt organization members.