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Codifying Castle Harbour, Karen C. Burke, Grayson M.P. Mccouch
Codifying Castle Harbour, Karen C. Burke, Grayson M.P. Mccouch
UF Law Faculty Publications
In this article, Burke and McCouch discuss the 2015 statutory amendment, enacted as part of the last-minute budget deal, that revised and renumbered the family partnership provision of section 704(e)(1). They question whether the change will accomplish its stated purposes of clarifying existing law and raising $1.9 billion in revenue, and they conclude that the 2014 proposals by former House Ways and Means Committee Chair Dave Camp offer a politically expedient source of selective pay-fors for future government spending without actually raising taxes.