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Taxation & Estate Planning

: TaxProf Blog

Johnson: An IRS Duty of Consistency

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Steve R. Johnson (UNLV) has published An IRS Duty of Consistency: The Failure of Common Law Making and a Proposed Legislative Solution , 77 Tenn L. Rev. (2010). Here is the abstract: The IRS should endeavor to treat similarly situated taxpayers similarly. But does this aspiration rise to the level...

Full post as published by TaxProf Blog on April 23, 2010 (boomark / email).

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