Vol. 35, Issue 5, 1983December 01, 1983 EDT
Inclusions or Exclusions of Items of Gross Income as Circumstances of Adjustment Under Internal Revenue Code Section 1312
Inclusions or Exclusions of Items of Gross Income as Circumstances of Adjustment Under Internal Revenue Code Section 1312
Robert L. Miller,
Articles in Vol. 35, Issue 5, 1983
Vol. 35, Issue 5, 1983
- The I.R.S. and the Secret AgentMary B. Cook
- Choice and Change of Trust SitusWilliam H. Newton
- Partnership Special Alloctions: The Effect of Proposed Regulation Section 1.704-1(b)A. Neal Graham
- Inclusions or Exclusions of Items of Gross Income as Circumstances of Adjustment Under Internal Revenue Code Section 1312Robert L. Miller
- Employee Profit-Sharing and Pension Plan Trust Investments in Real Estate: The Lurking UBTI and UDFI TrapsDavid E. Terry
- Nonrecourse Liabilities as Tax Shelter Devices After Tufts: Elimination of Fair Market Value and Contingent Liability DefensesDaniel C. Turner
- The Effect of Unrelated Business Taxable Income on the Tax Exempt Status of a Qualified TrustJonathan Shirley
- ERISA and Divorce: A Complex MarriageJames B. Wiley
Robert L. Miller, Inclusions or Exclusions of Items of Gross Income as Circumstances of Adjustment Under Internal Revenue Code Section 1312, 35 Fla. L. Rev. 859 (1983).