Now showing items 1-2 of 2
The Changing Meaning of "Gift": An Analysis of the Tax Court's Decision in "Carson v. Commissioner"
(Vanderbilt Law Review, 1979)
The complexity of detail that characterizes the Internal Revenue Code (Code) has been the subject of intense criticism and only faint praise. Yet, one of the more striking anomalies of the Code is that its often suffocating ...
From De Facto to Statutory Exemption: An Analysis of the Evolution of Legislative Policy Regarding the Federal Taxation of Campaign Finance
(Virginia Law Review, 1979)
This article first explores the development of the de facto system of tax exemption and identifies the tensions that led to its demise. The analysis then details the substitution of a statutory structure in place of the ...