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Taxation & Estate Planning

: TaxProf Blog

Camp: Lantz, § 6015, and Statutory Silence

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Bryan T. Camp (Texas Tech) has posted Interpreting Statutory Silence, 128 Tax Notes 501 (Aug. 2, 2010), on SSRN. Here is the abstract: Like fences, the statutes in subtitle F of the Tax Code define the operational area in which the IRS administers the tax laws. Statutory words---like pickets---place important...

Full post as published by TaxProf Blog on August 02, 2010 (boomark / email).

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