Published: 2022-05-02

Treaty Override by Administrative Regulation: The Multiparty Financing Regulations

Richard L. Doernberg

521–551

Abstract

Copyright (c) 1995 by Richard L. Doemberg.

Section 7701(), enacted as part of the Omnibus Budget Reconciliation Act of 1993, provides:...

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A Consumed Income World- The Low Income and Prospects for Simplification- Replies to Professors Fleming and Yin

Charles O. Galvin

552–558

Abstract

As chair of the Committee on Tax Structure and Simplification of the Section of Taxation of the American Bar Association, I invited Professors...

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