Abstract
FEDERAL INCOME TAX DEVELOPMENTS: 1976 is the fourth of an annual series of articles to be published in the Winter Issue of the AKRON LAW REVIEW. The scope of this survey is limited to the substantive developments in the field of income taxation. The thrust of this article is not only to identify the new developments, but also to trace these concepts through their formulative changes. This article covers not only the new developments in the case law but also the TAX REFORM ACT OF 1976.
Recommended Citation
(1977)
"Federal Income Tax Developments: 1976,"
Akron Law Review: Vol. 10:
Iss.
3, Article 1.
Available at:
https://ideaexchange.uakron.edu/akronlawreview/vol10/iss3/1