Add to ORKGIn response to the sham divorce tactic, the IRS recently issued Revenue Ruling 76-255. The author, professor of law at Boston University School of Law, although sympathetic with the IRS\u27s position in the Ruling, poin4s out situations where the divorce-remarriage may possibly be considered valid because of the existence of nontax effects
Full-text available at SSRN. See link in this record.This article addresses an important United Stat...
Getting a divorce is a life-changing event. It is an emotional time but it is important to make sure...
Wealthy taxpayers have always attempted to reduce their federal income taxes. Before 1948, when the ...
In response to the sham divorce tactic, the IRS recently issued Revenue Ruling 76-255. The author,...
This Note examines the propriety of applying the sham doctrine to tax-motivated divorces. Section I ...
This 2002 article explores the tax consequences of transfers in divorce and suggests how the tax con...
The purpose of this Article is to consider the tax consequences of divorce, particularly those probl...
This article analyzes in detail the provisions of the 1984 Tax Reform Act relating to property settl...
In 1975 Professor Boris Bittker wrote a comprehensive article entitled Federal Income Taxation and t...
Using legislative histories the article shows how the incidence of taxation began to fall more heavi...
Many tax consequences arise subsequent to the breakdown of marriage. The tax implications arising up...
Petitioner and her husband separated in January 1919 after marital difficulties. The following seque...
The Tax Cuts and Jobs Act of 2017 (the 2017 Tax Act) significantly altered the federal tax consequen...
The Tax Reform Act of 1984 made substantial changes affecting the tax consequences of divorce. This ...
Scholars debate whether Congress should address nonrevenue objectives through the tax code. This Art...
Full-text available at SSRN. See link in this record.This article addresses an important United Stat...
Getting a divorce is a life-changing event. It is an emotional time but it is important to make sure...
Wealthy taxpayers have always attempted to reduce their federal income taxes. Before 1948, when the ...
In response to the sham divorce tactic, the IRS recently issued Revenue Ruling 76-255. The author,...
This Note examines the propriety of applying the sham doctrine to tax-motivated divorces. Section I ...
This 2002 article explores the tax consequences of transfers in divorce and suggests how the tax con...
The purpose of this Article is to consider the tax consequences of divorce, particularly those probl...
This article analyzes in detail the provisions of the 1984 Tax Reform Act relating to property settl...
In 1975 Professor Boris Bittker wrote a comprehensive article entitled Federal Income Taxation and t...
Using legislative histories the article shows how the incidence of taxation began to fall more heavi...
Many tax consequences arise subsequent to the breakdown of marriage. The tax implications arising up...
Petitioner and her husband separated in January 1919 after marital difficulties. The following seque...
The Tax Cuts and Jobs Act of 2017 (the 2017 Tax Act) significantly altered the federal tax consequen...
The Tax Reform Act of 1984 made substantial changes affecting the tax consequences of divorce. This ...
Scholars debate whether Congress should address nonrevenue objectives through the tax code. This Art...
Full-text available at SSRN. See link in this record.This article addresses an important United Stat...
Getting a divorce is a life-changing event. It is an emotional time but it is important to make sure...
Wealthy taxpayers have always attempted to reduce their federal income taxes. Before 1948, when the ...