| dc.contributor.author |
Phelan, Marilyn E. |
|
| dc.date.accessioned |
2010-02-26T20:41:36Z |
|
| dc.date.available |
2010-02-26T20:41:36Z |
|
| dc.date.issued |
1991 |
|
| dc.identifier.citation |
22 Tex. Tech L. Rev. 613 (1991) |
en_US |
| dc.identifier.uri |
http://hdl.handle.net/10601/53 |
|
| 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.relation.uri |
http://heinonline.org/HOL/Page?handle=hein.journals/text22&collection=journals&id=627&men_hide=false&men_tab=citnav |
|
| dc.relation.uri |
http://web2.westlaw.com/find/default.wl?fn=_top&rs=WLW6.09&rp=%2ffind%2fdefault.wl&mt=LawSchool&vr=2.0&sv=Split&cite=+22+Tex.+Tech+L.+Rev.+613 |
|
| 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 |