Tax Time: Thomas D. Phelan (LAW ‘11) outlines how to apply the Look-Through Rules in Determining ‘Investment Partnership’ Status Under Section 721(b)
Summarizing recent case adverse to IRS, James R. Malone Jr. (LL.M. ’11) comments: “Little pigs get fed. Big pigs get slaughtered”
The tax law has a lot of rules. But although no statute conjures a more vivid or immediate picture of complex and detailed rules than the Internal Revenue Code, we have spent the last couple of years showing that tax law is not all about rules. In what are now two articles but will soon