The fifth circuit gets it wrong in compaq v. Commissioner by Daniel N.Shaviro and David A. Weisbach
By: Shaviro, Daniel Nathan
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Contributor(s): Weisbach, David A.
Material type: 
ArticlePublisher: 2002Subject(s): IMPUESTOS | ESTADOS UNIDOS | EVASION FISCAL
In:
Tax notes vol. 94, nº 4, january 28, 2002, p. 511-518
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| IEF | OP 1820/2002/94/4-2 (Browse shelf) | Available | OP 1820/2002/94/4-2 |
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| OP 1820/2001/94/2-2 Unnecessary estate tax returns | OP 1820/2001/94/3 Apportionability based on constitutional principles | OP 1820/2002/94/4-1 The compaq case, notice 98-5, and tax shelters | OP 1820/2002/94/4-2 The fifth circuit gets it wrong in compaq v. Commissioner | OP 1820/2002/94/5-1 Tax - free real estate spinoffs | OP 1820/2002/94/5-2 The treasury's 'subpart f' study | OP 1820/2002/94/6-1 IRS hot asset reg re - tuning falls flat, causing sharp pain for partnerestates |
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