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Abstract

FEDERAL INCOME TAX DEVELOPMENTS: 1974 is the second of an annual series of articles to be published in the Winter Issue of the AKRON LAW REVIEW. The thrust of this article is not only to identify the new developments, but also to trace these concepts through their formative stages. A synopsis of recent legislation appears before the TABLE OF CONTENTS, and a TABLE OF CASES, TABLE OF INTERNAL REVENUE CODE SECTIONS, and TABLE OF RECENT REVENUE RULINGS can be found following the text of the article.

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