Deductible Tax Planning Expenses: The Scope of Internal Revenue Code Section 212-3

Authors

George L. Bevan Jr.

Library of Congress Authority File

http://id.loc.gov/authorities/names/n79122466

Document Type

Comments

Abstract

An understanding of the scope of section 212(3) requires an examination of several factors: judicial and administrative law developed prior to its enactment; the events which precipitated its enactment; legislative conceptualization of its intended scope; judicial and administrative construction of the statute since its enactment; and the relationship of section 212(3) to other sections of the Code.

Recommended Citation

George L. Bevan Jr., Deductible Tax Planning Expenses: The Scope of Internal Revenue Code Section 212-3, 11 San Diego L. Rev. 445 (1974).
Available at: https://digital.sandiego.edu/sdlr/vol11/iss2/8