Document Type
Article
Publication Date
10-1976
ISSN
0040-0181
Publisher
CCH Incorporated
Language
en-US
Abstract
In response to the "sham divorce" tactic, the IRS recently issued Revenue Ruling 76-255. The author, professor of law at Boston University School of Law, although sympathetic with the IRS's position in the Ruling, poin4s out situations where the divorce-remarriage may possibly be considered valid because of the existence of nontax effects.
Recommended Citation
Alan L. Feld,
Divorce, Tax-Style
,
in
54
Taxes: The Tax Magazine
608
(1976).
Available at:
https://scholarship.law.bu.edu/faculty_scholarship/2686
