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Taxation-Federal

Washington and Lee University School of Law

1974

Articles 1 - 6 of 6

Full-Text Articles in Law

The Exclusive Nature Of Internal Revenue Code Section 1235: A Forgotten Congressional Policy Sep 1974

The Newcombe Test For Allowing Depreciation On A Converted Residence-A Procrustean Reliance On Statutory Language Sep 1974

Involuntary Conversions And § 337 Of The Internal Revenue Code Jun 1974

The Taxability Of Educational Grants Jun 1974

The "Active Business" Test Of § 355: Implications Of A Trilogy Of Revenue Rulings, John W. Lee Jun 1974

The Standards For Enforceability Of John Doe Summonses Of Third Party Records Relating To The Affairs Of Unidentified Taxpayers Mar 1974