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Taxation & Estate Planning

: TaxProf Blog

The Mailbox Rule:

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The tax version of the mailbox rule occasinally rears its head in cases (e.g., Trout v. Commissioner, 131 T.C. No. 16 (Dec. 16, 2008)) and articles (e.g.,Burgess J.W. Raby & William L. Raby, Abolishing the Mailbox Rule for Tax Documents, 105 Tax Notes 193 (Oct. 11, 2004). One of the...

Full post as published by TaxProf Blog on July 06, 2009 (boomark / email).

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