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 the new developments in the case law including those cases and rulings implementing the Tax Reform Act of 1976.
"Federal Income Tax Developments: 1977,"
Akron Law Review: Vol. 11
, Article 2.
Available at: https://ideaexchange.uakron.edu/akronlawreview/vol11/iss2/2