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Selected Works

Banking and Finance Law

Christian A. Johnson

1989

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Full-Text Articles in Law

The Danielson Rule: An Anodyne For The Pain Of Reasoning, Christian Johnson Sep 1989

The Danielson Rule: An Anodyne For The Pain Of Reasoning, Christian Johnson

Christian A. Johnson

For several decades, taxpayers bargained away tax advantages, often inadvertently, to opposing parties in formal agreements, reclaiming these same advantages by recharacterizing the transactions for tax purposes on their income tax returns.