| dc.contributor.author | Schoenblum, Jeffrey A. | |
| dc.date.accessioned | 2014-08-01T18:08:35Z | |
| dc.date.available | 2014-08-01T18:08:35Z | |
| dc.date.issued | 1979 | |
| dc.identifier.citation | 65 Va. L. Rev. 513 (1979) | en_US |
| dc.identifier.uri | http://hdl.handle.net/1803/6628 | |
| dc.description.abstract | 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 traditional informal arrangement and examines the
potential present in that structure for substantial IRS interference
in the political process. | en_US |
| dc.format.extent | 1 document (43 pages) | en_US |
| dc.format.mimetype | application/pdf | |
| dc.language.iso | en_US | en_US |
| dc.publisher | Virginia Law Review | en_US |
| dc.subject.lcsh | Tax exemption -- United States -- Evaluation | en_US |
| dc.subject.lcsh | Campaign funds -- Law and legislation -- United States | en_US |
| dc.title | From De Facto to Statutory Exemption: An Analysis of the Evolution of Legislative Policy Regarding the Federal Taxation of Campaign Finance | en_US |
| dc.type | Article | en_US |
