Show simple item record Phelan, Marilyn E. 2010-02-26T20:41:36Z 2010-02-26T20:41:36Z 1991
dc.identifier.citation 22 Tex. Tech L. Rev. 613 en_US
dc.description.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. en_US
dc.language.iso en_US en_US
dc.publisher Texas Tech Law Review
dc.subject Federal taxation en_US
dc.subject Tax procedure en_US
dc.subject Tax evasion en_US
dc.subject Shareholder en_US
dc.subject Stock en_US
dc.subject Savings and loan association en_US
dc.title Federal Taxation en_US
dc.type Article en_US

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