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 new developments, but also to trace these concepts through their formulative changes.
"Federal Income Tax Developments: 1981,"
Akron Law Review: Vol. 15
, Article 5.
Available at: https://ideaexchange.uakron.edu/akronlawreview/vol15/iss1/5