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Full-Text Articles in Law
A Comparison Of The Merger And Acquisition Provisions Of Present Law With The Provisions In The Senate Finance Committee's Draft Bill, Samuel C. Thompson Jr.
A Comparison Of The Merger And Acquisition Provisions Of Present Law With The Provisions In The Senate Finance Committee's Draft Bill, Samuel C. Thompson Jr.
Journal Articles
No abstract provided.
Some Observations On The Interpretation Of The Internal Revenue Code, Alan Gunn
Some Observations On The Interpretation Of The Internal Revenue Code, Alan Gunn
Journal Articles
According to the author, a minor problem in partnership taxation provides a useful illustration of the problem of following the language of the Internal Revenue Code slavishly, without regard to context and history, even if a literal reading leads to absurd results.