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Articles 1 - 2 of 2
Full-Text Articles in Law
Does Treasury Have Authority To Index Basis For Inflation?, Lawrence A. Zelenak
Does Treasury Have Authority To Index Basis For Inflation?, Lawrence A. Zelenak
Faculty Scholarship
In this article he examines the claim, which has been publicized in recent months, that the Treasury Department could unilaterally index the capital gains tax for inflation by a new regulation interpreting code section 1012. He concludes, in light of more than seven decades of administrative, judicial and legislative history, that such unilateral action would be invalid.
Is An Employment-Discrimination Award Taxable?, L. Scott Stafford
Is An Employment-Discrimination Award Taxable?, L. Scott Stafford
Faculty Scholarship
No abstract provided.