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Federal Taxation

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Title: Federal Taxation
Author: Phelan, Marilyn E.
Abstract: The Fifth Circuit issued opinions in twenty-eight cases involving federal taxation issues during the current survey period. Most of the cases decided tax procedure issues; seven of the cases, however, involved tax evasion. One unprecedented ruling has provided shareholders a bailout potential through the exchange of stock of a subsidiary for stock in the parent. Three equally innovative and somewhat questionable decisions granted savings and loan associations substantial tax benefits.
Related Resources: Click to follow Hein Online link Click to follow Westlaw link
Date: 1991

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