Some Observations on the Interpretation of the Internal Revenue Code

Authors

Alan Gunn, Notre Dame Law SchoolFollow

Document Type

Article

Publication Date

1985

Publication Information

63 Taxes 28 (1985)

Abstract

According to the author, a minor problem in partnership taxation provides a useful illustration of the problem of following the language of the Internal Revenue Code slavishly, without regard to context and history, even if a literal reading leads to absurd results.

Recommended Citation

Alan Gunn, Some Observations on the Interpretation of the Internal Revenue Code, 63 Taxes 28 (1985).
Available at: https://scholarship.law.nd.edu/law_faculty_scholarship/539