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Full-Text Articles in Law
Divorce, Tax-Style, Alan L. Feld
Divorce, Tax-Style, Alan L. Feld
Faculty Scholarship
In response to the "sham divorce" tactic, the IRS recently issued Revenue Ruling 76-255. The author, professor of law at Boston University School of Law, although sympathetic with the IRS's position in the Ruling, poin4s out situations where the divorce-remarriage may possibly be considered valid because of the existence of nontax effects.
The Case For Highly Graduated Rates In State Income Taxes, Robert I. Keller
The Case For Highly Graduated Rates In State Income Taxes, Robert I. Keller
Faculty Scholarship
No abstract provided.