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Should there be a "form consistency" requirement? Danielson revisited

Article Abstract:

The author analyzes whether or not, in tax law, there should be a "form consistency" in light of the confusion generated by the US Court of Appeals for the 3d Circuit's 1967 decision in Danielson.

Author: Harris, Kenneth L.
Publisher: CCH, Inc.
Publication Name: Taxes: The Tax Magazine
Subject: Business
ISSN: 0040-0181
Year: 2000
Interpretation and construction, Tax law

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Tax deferred exchanges of property - mistakes and misconceptions

Article Abstract:

The author discusses common mistakes made by taxpayers when making IRC section 1031 tax deferred property exchanges and risk areas to avoid.

Author: Dukes, Gilbert F., III
Publisher: CCH, Inc.
Publication Name: Taxes: The Tax Magazine
Subject: Business
ISSN: 0040-0181
Year: 2001
Like-kind exchanges

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Tax savings opportunities for persons with disabilities

Article Abstract:

The authors discuss various income tax savings opportunities for disabled persons, as self-employed persons, and their employers.

Author: Cook, Ellen D., Hazelwood, Anita C., Keaty, Anne
Publisher: CCH, Inc.
Publication Name: Taxes: The Tax Magazine
Subject: Business
ISSN: 0040-0181
Year: 2001
Methods, Tax planning, Disabled persons, Self-employed persons, Self employed persons, Tax incentives

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Subjects list: United States, Laws, regulations and rules, Income tax, Tax shelters, Taxation
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