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Full-Text Articles in Law
Of No Interest: Truth, Substance, And Bargain Borrowing, Joseph W. Jacobs
Of No Interest: Truth, Substance, And Bargain Borrowing, Joseph W. Jacobs
Florida State University Law Review
No abstract provided.
Dubious Interpretative Rules For Construing Federal Taxing Statutes, Richard A. Westin
Dubious Interpretative Rules For Construing Federal Taxing Statutes, Richard A. Westin
Law Faculty Scholarly Articles
Knowing even a substantial portion of the Internal Revenue Code of 1954 is a major achievement. Divining how the courts might react to a complex tax transaction is also terribly difficult, but for this ability lawyers are often well-rewarded on earth. The tools of this esoteric trade include a mass of interpretative rules of a most uncertain nature, as sophisticated tax advisors are well aware. This article discusses the application and limits of a litany of the interpretative rules. The rules are frequently applicable outside the tax field, but the following study is confined to their application to tax decisions. …