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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.