This article discusses federal income tax developments in 1982, including relevant Supreme Court cases, oil and gas, tax shelters, deductions, corporations and interest free loans. The Tax Equity and Fiscal Responsibility Act (TERFA) is discussed in a separate section.
Briner, Merlin G.
"Federal Income Tax Developments: 1982,"
Akron Tax Journal: Vol. 1
, Article 1.
Available at: https://ideaexchange.uakron.edu/akrontaxjournal/vol1/iss1/1